Research On The Impact Of Smart Taxation On Taxpayers’ Satisfaction

In the report of the 20th National Congress,General Secretary Xi Jinping pointed out that it is necessary to comprehensively promote the great rejuvenation of the Chinese nation with Chinese-style modernization.The tax department actively implements the spirit of the 20 th National Congress of the Communist Party of China,bases itself on the responsibility and mission,gives play to the role of tax function,and makes every effort to serve Chinese-style modernization with tax modernization.Just as the construction of Chinese-style modernization must apply a people-centered development philosophy,the construction of tax modernization must adhere to the taxpayer-centered center development philosophy.As a sub-provincial city,Wuhu City has vigorously built a smart city during the "13th Five-Year Plan" period and been persistently at the forefront of government service transformation in the province by seizing the opportunity of the integration of the Yangtze River Delta.In the Outline of the 14 th Five-Year Plan(2021-2025)for National Economic and Social Development and Vision 2035 of Wuhu City,it is clearly proposed to "raise the new height of smart government affairs and accelerate the construction of digital government".The tax department of Wuhu City anchors its positioning,actively serves and integrates into the development strategy of smart city,and continuously enhances the sense of gain of market entities by providing one-stop smart tax payment services with "all-weather service,full business coverage,and full intelligence in scenarios".During the epidemic period,the informatization of Wuhu City continued to deepen,actively exploring "online office","mail office" and "appointment office",with the expansion of telephone consultation,online training,palm taxation and other modes,the scores of taxpayer satisfaction survey achieved continuous improvement.But due to the insufficient use of big data,there are still blocking points in some process businesses,and the national satisfaction ranking has never been able to match the development degree of smart taxation.Summarizing and refining how "smart taxation" plays a role in improving taxpayer satisfaction can provide a reference template for Wuhu City to rely on smart city construction to enhance people’s happiness,and also provides a way to realize "serving Chinese-style modernization with tax modernization".Based on the perspective of smart tax development,this paper first draws on theoretical research and practical experience at home and abroad and makes comparative analysis of the satisfaction survey data of Wuhu City in the national taxpayer satisfaction survey in 2020 and 2021 to analysis the constraints.Secondly,by studying the construction status of smart taxation in Wuhu City,based on the above influencing factors,the TOE model was established,and through the questionnaire survey of taxpayers’ satisfaction with the smart tax service department,SPSS27.0 regression analysis and descriptive analysis were used to clarify how the smart tax system affects taxpayer satisfaction from three aspects: technology,organization and environment.Finally,based on the above influencing factors,this paper explores the root causes one by one through establishing T-O-E model and puts forward measures and suggestions to optimize the construction of smart taxation in order to improve taxpayers’ satisfaction from three aspects: technology,organization and environment.Specifically,in terms of technology,we may build a "smart tax" management system to complete data integration,build a "smart tax" application system to achieve "data feeding" and build a "smart tax" regulatory system to help enterprises make "healthy development".In terms of organizational imitation,it is necessary to strengthen the tilt of resources to assist in achieving technological breakthroughs and strengthen innovation and upgrading,to stimulate satisfaction improvement by comparing with other cities.In terms of the environment,it is necessary to smooth demand feedback,optimize demand response,optimize job responsibility system,improve the construction of the rule of law and give play to endogenous momentum to improve ability and quality.Therefrom we can greatly improve taxpayer satisfaction,promote the upgrading and optimization of regional governance systems and governance capabilities.