Currently,big data analysis has become a new field promoted by government departments,and China’s State Council(Outline of Action to Promote the Development of Big Data)was released.Taxation authorities are important departments in grassroots organizations,and their taxation services are facing a severe test.In the era of big data,taxation authorities need to constantly change their services to meet the needs of the people and the development of the country.Therefore,it has become a new proposition to use big data to innovate tax services,change the service mode and provide a better service system so that taxpayers can enjoy the dividends brought by the progress of the times.This is not only beneficial to the development of market economy,but also to the construction of service-oriented government.Based on tax compliance theory,information asymmetry theory and new public service theory,this paper takes J city tax bureau as the research object,combines taxpayers’ demand orientation in the context of big data,adopts literature research method,case study method,questionnaire survey method and field interview method,designs and distributes questionnaires that meet the characteristics of taxation authorities,aims to investigate the demand and satisfaction of taxation service in the context of big data in J city tax bureau.and conduct statistical analysis to find out the problems such as insufficient identification of tax needs,serious formalization of tax services,low quality and efficiency of online tax processing and lack of talents for big data tax services.Analyzing the survey results,taxpayers’ opinions and suggestions,and the current situation of actual work,it is concluded that the problems are caused by the lack of personalized tax service concept under big data,the misalignment between tax service and tax demand,insufficient information technology support and the lack of big data tax service talents.At the same time,drawing experience from the advanced tax service practice abroad,this paper puts forward suggestions for optimizing tax service of J Municipal Taxation Bureau,including using big data to accurately analyze taxpayers’ needs,promoting the transformation of tax collection and management mode,innovating and enriching self-help tax handling methods,improving the function of online tax handling,customizing personalized tax service with big data,improving talent training mechanism and establishing scientific and reasonable talent training mechanism,etc.,in order to improve the level of tax services and taxpayers’ satisfaction of J Municipal Taxation Bureau.This study not only provides a reference for J Municipal Taxation Bureau to optimize its tax service work,but also provides a reference for other taxation authorities to improve their tax service work methods in the context of big data.Through this study,it is hoped that taxation authorities can adapt to the changes of the times,provide better,more convenient and efficient services to taxpayers,and promote social and economic development. |