Research On The Current Situation And Improvement Strategy Of Grass-roots Tax Collection And Management From The Perspective Of Digital Empowerment

With the development of the economy and the arrival of the digital era,diversified economic activities and the surging number of taxpayers have brought more new challenges and risks to the grass-roots tax collection and management.In recent years,the research on tax collection and management under the background of digitalization has achieved fruitful results,but the research on the digitalization of tax collection and management at the grass-roots level is relatively few,and the digitalization construction and tax collection and management reform are changing with each passing day.In the process of digitalization of tax collection and management at the grass-roots level,new phenomena and problems continue to emerge,which is worth exploring.In March 2021,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,putting forward the opinions on comprehensively promoting the digital upgrading and intelligent transformation of tax collection and management.The digital upgrading of tax collection and management of grass-roots tax departments is an inevitable requirement to adapt to the development of the current big data era.This paper,from the perspective of digital empowerment,provides useful thinking and valuable exploration for the current research and development of digital tax collection and management,and provides theoretical reference for grass-roots tax departments in the practice of digital tax administration and tax collection and management.This paper uses literature research,questionnaire survey,case analysis and other methods,through the investigation and research on the current situation of digital tax collection and management of the tax departments in D County,and finds that there are problems in the collection and integration of tax-related data in the digital construction of grass-roots tax collection and management,the level of analysis of tax data needs to be improved,the hidden danger of information security of tax-related data,and the low degree of inter-departmental tax data sharing.Through the analysis of the causes of the problems,this paper puts forward some reasonable suggestions,such as cultivating the tax collection and management concept adapted to the digital era,improving the legislative system of digital tax collection and management at the grass-roots level,enhancing the collection and integration ability of tax-related data,improving the analysis and application ability of tax-related data,strengthening the information security protection of tax-related data,and strengthening the construction of digital tax collection and management talent team.Thus,it can improve the efficiency of tax collection and management,reduce the cost of tax collection and management,reduce tax risks,tap new tax sources,improve taxpayers’ tax compliance and service satisfaction,and enable digital empowerment to promote the new development of grass-roots tax collection and management.