| With the development and application of big data,cloud computing,5G,artificial intelligence and other information technologies,it will have a comprehensive and profound impact on national governance,economic development and social life.The report proposed to build a digital China and accelerate the development of digital economy,indicating that China will enter a high-speed development stage of digitization and wisdom.As one of the important functional departments of the country,the tax department is the window of the government image which is closest to the market subject,has the most contact with the masses and serves the taxpayers most directly.In the face of a new wave of technological development,how to make use of emerging information technologies such as big data to establish a "smart tax" with high integration,high security and high application is the internal need of the development of tax departments.It is also the only way to develop tax modernization under the background of big data to effectively promote accurate law enforcement,fine service,precise supervision and scientific management,and continuously improve the satisfaction and sense of gain of taxpayers.At present,the construction and application of "smart tax" in our country are still in the stage of exploration and imitation.There are still some problems in the process of "smart tax" development,such as unreasonable platform construction,low level of data application,department information sharing,imperfect supporting laws and insufficient reserves of talents.This paper firstly clarified the meaning of tax informatization,smart tax and tax big data from a theoretical perspective through literature research method,combined with the application of information asymmetry theory,new public management theory and process reengineering theory in the tax field,and improved the reliability of the theoretical basis.Secondly,through field research,the status quo and operation effect of the construction of "smart tax" in Shandong Province were analyzed from the three aspects of network construction,platform construction and tax processing mode.The problems and causes of the construction of "smart tax" in Shandong Province were analyzed closely combined with the results of questionnaire survey.The main problems were unscientific platform planning,inaccurate tax service,unsmooth resource sharing and insufficient talent reserve.Finally,on the basis of learning from and summarizing advanced experience at home and abroad,the paper puts forward countermeasures and suggestions to optimize the construction of "smart tax" in Shandong Province,including upgrading the information service platform,improving the way of tax payment,building a data sharing application system,strengthening the reserve of professional talents,etc.,to make a reasonable prospect of the construction of "smart tax".The innovation of this paper is based on the basic theoretical research perspective of public administration,combined with the development elements of The Times of big data,to provide direction for the development of tax revenue under the background of the construction of digital China,and to provide theoretical basis for the modernization of tax revenue to serve the modernization of China.In this paper,the taxation system of Shandong Province is taken as the research object,the real,reliable and scientific research results are presented in an all-round way,and a variety of research methods are combined to give comprehensive countermeasures and suggestions,which can provide reference for the construction of "smart taxation" in various provinces and cities. |
