Taxation plays an important role in the process of serving Chinese path to modernization.In the process of tax modernization serving Chinese path to modernization,the tax department has always taken serving taxpayers and payers as the fundamental starting point and foothold.Especially since NCP swept the world in2020,the tax department has actively pursued the new service model of "non-contact" and "no meeting" tax payment,promoting the convenience,refinement and intelligence of tax service.The study of "non-contact" tax service,while reducing the risk of epidemic spread,ensures that taxpayers and payers handle all kinds of tax-related matters in a stable and orderly manner,fully meets the diversified,personalized and professional demands of taxpayers and payers for various tax-related services,and effectively enhances the sense of experience,gain and security of taxpayers and payers,which is of great significance to continuously optimize the tax business environment.This study takes various types of taxpayers as the object of the questionnaire,takes the theory of service-oriented government as the theoretical basis,and uses case analysis and questionnaire survey methods to study the construction of "non-contact" tax service in the J District Tax Bureau of L City.At the same time,the tax department was observed on the spot and the staff were interviewed in depth to explore specific problems and cases,analyze the existing deficiencies in depth,and explore optimization suggestions.Based on a comprehensive understanding of the "non-contact" tax service provided by the J District Tax Bureau of L City,this paper investigates the development status of the "non-contact" tax service provided by the J District Tax Bureau of L City.At present,the service measures implemented are as follows: to improve the front desk,simplify the process to achieve "one time";To expand the middle platform,scan We Chat to achieve "code handling";To Strengthen the backstage,realize the "integration of inquiry and handling" with remote assistance,maintain the tax rate of non-contact handling at more than 96%,and achieve good practical results,including: reduce the cost of tax handling,optimize the tax service experience;Broaden the channels of tax handling,realize the acceleration of tax service;Reduce the tax pressure,optimize the tax governance model.Nevertheless,according to the investigation and research,there are still some problems in the "non-contact" tax service of the J District Tax Bureau of L City,including: poor communication between departments,insufficient intelligence level of the platform,insufficient allocation of human resources,and the need to improve the quality and efficiency of services.The reasons behind these problems are the lack of overall planning of services,the lag in the construction of service carriers,the inability of talent reserves to meet service needs,and the need to strengthen service risk management.In view of the contradictions and problems reflected by the "non-contact" tax service of the J District Tax Bureau of L City,this paper puts forward some replicable and operable suggestions,namely,improving the top-level design of the "non-contact" tax service,strengthening the construction of the "non-contact" tax service carrier,optimizing the human security of the "non-contact" tax service,and constructing the "non-contact" tax service risk management system. |