Research On The Optimization Path Of "Non-Contact" Tax Handling In F County

With the outbreak of the “COVID-19” in early 2020,the State Administration of Taxation proposed the concept of "non-contact" tax handling and made 185 "non-contact" tax handling lists in order to curb the spread of the epidemic.Since then,"non-contact" tax handling has officially become the main direction of the development of tax authorities in the field of tax service.By using digital information systems and innovative collection modes,it can be easy to get tax service without leaving home.From the perspective of taxpayers,"non-contact" tax handling is convenient for taxpayers to "spend more time on the Internet than on the road",and it means that "non-contact" tax service can save tax costs efficiently and conveniently.From the perspective of tax authorities,"non-contact" tax handling which is regarded as the best tax service mode strongly advocated by the State Administration of Taxation at the present stage alleviates the burden of service windows and optimizes the construction of tax collection and administration system.As for "non-contact" tax handling,it fully embodies the policies of “improving business environment”,“streamlining administration,delegating power,strengthening regulation and improving services”and “internet +”in our country.It can also be regarded as an important transformation of Chinese government service,the development direction of national service-oriented government construction in the future and the inevitable choice of comforting to the development of the times in digital era.After a few years of rapid development,our country’s "non-contact" tax handling has made a preliminary progress,but there are still many problems to be solved in the process,so we need to conduct a study on the optimization path of "non-contact" tax handling.This paper takes F county as the object of study,and uses the met hods of questionnaire survey,literature research and case analysis to study the situation of "non-contact" tax handling in F county.Through handing out questionnaires to different taxpayers and tax service workers and making on-the-scene investigation in F county at the same time,it gradually discovers that there are some problems in the aspects of taxpayers’ understanding of "non-contact" tax handling,data interaction,application of tax electronic platforms,grass-root supporting resources in F county.Through the in-depth analysis,the following reasons are put forward: The lifting system is not good and the index setting is rigid;insufficient publicity and innovation,The absence of top-level design makes it difficult to integrate information;The software design is too complicated and inhumane,lack of special funds and management mechanism.On this basis,in order to improving the service quality of "non-contact" tax handling in F county and combining with the advanced examples of Beilin District of Suihua city and Shenzhen Tax Bureau,this thesis finds out several optimization paths,namely publicity path,data sharing path,platform path and resources path.At the same time,it also provides a better scheme for the development of "contactless" tax handling in northeast counties similar to F County.