Study On Tax Service Optimization Based On Smart Tax In Haibei Tibetan Autonomous Prefecture

Under the background of the widespread use of information technology such as big data,cloud computing,mobile internet,and the continuous breakthroughs of the new generation of information technology,the construction of Smart Tax,as a key part of the construction of digital government,is an inevitable requirement for government departments to adapt to a new round of scientific and technological revolution and an important starting point for further deepening Tax Collection and Management Reform in the new development stage.In recent years,in order to achieve new breakthroughs in the "soft environment",the tax authorities has actively deployed and promoted the construction of Smart Tax.But due to economic backwardness and lack of talents,the process of Smart Tax construction in underdeveloped ethnic minority areas is slow,the application of Smart Tax is narrow,and there is still a certain gap between tax services based on Smart Tax and taxpayers’ expectations.In 2022,the General Office of the CPC Central Committee and the General Office of the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Management",which pointed out that it is necessary to accelerate the construction of Smart Tax,actively promote intelligent personalized services,and better serve the development of market entities.Therefore,it is of great significance to study and optimize the way of Smart Tax-based tax services in underdeveloped areas according to local conditions to further improve tax services capabilities and create a better tax business environment.Taking the tax authorities of Haibei Tibetan Autonomous Prefecture in Qinghai Province as the research object,this paper analyzes the problems and causes of the tax services based on Smart Tax in Haibei Prefecture,investigates and studies the current Smart Tax construction,application and the development of tax services in Haibei Prefecture.Based on the theoretical basis of new public services,tax compliance,and government process re-engineering.Based on local work conditions,drawing on excellent experience and measures at home and abroad,and using questionnaires and interviews,through the dual perspectives of tax cadres and taxpayers,Haibei Prefecture’s tax system dissected the problems of unclear definition of the rights and responsibilities of both parties and the lack of coordination and linkage between tax platforms,and tried to explore and optimize the tax services based on Smart Tax in Haibei Prefecture.This paper provides an example of the optimization of tax services based on Smart Tax in underdeveloped ethnic minority areas,in order to further promote the improvement of the quality and efficiency of tax services using Smart Tax in such areas.