Research On Tax Service Optimization Of S High-tech Zone Tax Bureau Under The Background Of Smart Taxation

Smart taxation refers to the application of cutting-edge science and technology such as big data,Internet and artificial intelligence to realize autonomous perception,learning and other abilities to support tax collection and management and improve the efficiency of tax collection and management.Tax service measures integrated with smart taxation provide taxpayers with new,convenient and efficient service experience,which has become the key direction of tax construction of grass-roots tax departments.With the comprehensive promotion of smart taxation,the problems of long business handling time and low offline processing efficiency of tax payment service have been effectively improved,but there is still a gap with the construction goal and development demand of smart tax payment service.S High-tech Zone is a state-level high-tech development zone with large scale of enterprises,a large number of high-tech enterprises,a large and complex business volume,and a strong sense of rights for taxpayers.This paper takes S High-tech Zone Tax Bureau as the research object,investigates and analyzes its intelligent tax service,and proposes countermeasures to improve the quality and efficiency of tax service.From the perspective of research,this paper takes taxpayers of S High-tech Zone as the research subject of smart tax service of S High-tech Zone Tax Bureau,conducts investigation through questionnaires and interviews,designs questionnaires from four aspects: the use of tax channels,the coverage of business scope,the experience of tax service,and the system guarantee,and analyzes the survey results by combining the interview content.In terms of the survey results,this paper believes that although the intelligent tax payment service of S High-tech Zone Tax Bureau is recognized by most taxpayers,However,there are still some problems,such as low awareness of smart platform among small and medium-sized enterprises,failure to cover the whole process of smart tax handling,lack of follow-up maintenance and management of smart service system and facilities,low efficiency of smart channel communication and feedback,and shortage of smart service personnel available for deployment.Combined with the new public service theory to analyze the reasons,It is concluded that the main reasons for the problems are: intelligent tax service pays too much attention to the organization of revenue efficiency,local practice selection risk avoidance and the central "regulation and service" orientation conflict,the third party agreement service company competition and constraints are insufficient,the lack of intelligent channels to timely feedback incentive reward and punishment mechanism,talent team and intelligent tax service demand does not match.In terms of countermeasures and suggestions for improving the quality and efficiency of smart tax service,based on the content of the new public service theory,this paper believes that the focus should be on clarifying the duty positioning of tax service,strengthening the integration of business and technology,improving the management of third-party agreement service companies,making good use of performance evaluation indicators,and optimizing the mechanism of tax service talents.This paper is not only of direct significance to the improvement of the quality and efficiency of intelligent tax service in S High-tech Zone tax Bureau.The analysis on the duty positioning of grass-roots tax departments in this paper is relatively new,and there are relatively few studies on tax service.At the same time,in view of the large similarities in the organizational structure,tax source structure,institutional functions and other aspects of tax bureaus in various high-tech zones.This paper can provide some reference and reference significance for other regions grass-roots tax departments.