Research On The Problems And Countermeasures Of "Non-contact" Tax Service In S District Under The Background Of Smart Taxation

"Non-contact" tax service is an intelligent transformation and innovation measure of tax service under the big framework of tax modernization,and is an important practice in the current innovation of tax management system in our country.It aim at expanding service channels,namely to expand diversified and multi-channel tax facilitation services other than traditional artificial services,and to integrate platform application and consulting services relying on a series of new scientific and technological means such as artificial intelligence,big data and the Internet of Things.However,its connotation also includes meeting the service needs of taxpayers and fee payers,strengthening the protection of rights and interests of taxpayers and fee payers,improving the application level of tax data,and enhancing the ability of tax risk management,etc.Since 2020,S District Tax Bureau has vigorously promoted online tax service and other "Non-contact" tax service,which have burst out great vitality and rapidly heated up in popularity.Wechat tax service,which is both new and convenient,has been praised by both sides of Tax bureau and Taxpayers.In this context,this paper investigated in detail the process of "Non-contact" tax service in S District,the main practices and results.As can be seen from the relevant data,under the full promotion of S District tax Bureau,its online tax service,self-service tax service,mobile tax service,postal tax service and intelligent consultation have made great progress,greatly improving the tax service experience of taxpayers,thus promoting the overall improvement of the local business environment.On the basis of combining the theory of new public management,the theory of digital transformation of public management and the theory of gradualism model,this paper summarizes the experience of "Non-contact" tax service of S District tax Bureau and summarizes and deeply analyzes the existing problems.It is believed that there are deficiencies such as incomplete coverage business,insufficient data processing capacity,not yet integrated tax-related business service platform,insufficient "Non-contact" tax service guidance for taxpayers,relatively lagging risk management,and lack of taxpayer rights protection mechanism.Based on the experience of Shenzhen Tax Bureau and Quanzhou Tax Bureau,Some suggestions are put forward to improve the relevant system,strengthen the construction of information system,pay attention to the publicity of tax service,strengthen the construction of tax team and improve the level of risk management.