| In March 2021,the "Opinions on Further Deepening the Reform of Tax Collection and Management" proposed that tax authorities should achieve a precise regulatory transformation from "managing taxes based on invoices" to "managing taxes based on numbers" by 2023.The so-called "digital tax governance" refers to the requirement in the digital economy era that tax authorities rely on the digital upgrading and intelligent transformation of the tax collection and management system,fully utilize tax big data to achieve precise management,and ultimately achieve the goal of building a strong and first-class smart tax.At present,the advantages of tax big data in optimizing tax services are increasing day by day.The application of tax big data has not only promoted the development of tax services towards precision and digitization,but also saved tax collection and management resources,optimized the overall structure and efficiency of tax services.However,due to the influence of various factors,some aspects also urgently need improvement and improvement.This article analyzes the current situation of tax services provided by T County Taxation Bureau,identifies problems in tax service work,and proposes countermeasures and suggestions.Firstly,a systematic review of current research on improving the quality and efficiency of tax services through big data and digital technology has been conducted,and on this basis,the research ideas and methods of this article have been established.Then,the relevant theoretical foundations used in this article were elaborated,including new public service theory,tax compliance theory,service-oriented government theory,etc.At the same time,basic concepts such as tax big data,tax services,and taxpayer satisfaction were clarified.On this basis,this article starts from the above theory and conducts research and analysis on the current situation of tax services and the application of big data technology in T County Tax Bureau in the southeastern region of Shandong.It comprehensively understands the problems faced by the current tax agency and analyzes the reasons.Finally,this article conducts in-depth research on how to better utilize big data technology to improve the quality and efficiency of tax services,and proposes corresponding countermeasures and suggestions,including further strengthening the construction of institutional systems,continuously relying on information technology,continuously improving the quality of the team,and leveraging the role of tax related professional services. |