Research On The Problems Of Smart Tax Services

The traditional work of the tax authorities places greater emphasis on the word "management".Currently,the Chinese government is moving towards a "service-oriented government" and tax authorities will focus on taxpayers,deepen the reform of "streamlining administration and service" and pay more attention to providing high quality and effective tax services to taxpayers.In 2018,after the reform of tax institutions,the national tax agency and local tax agencies met again,which will significantly improve the effectiveness of tax-related business treatment.At the same time,tax authorities are also facing increasing pressure with China’s economic development entering the "New Normal".At present,the "Internet plus tax" has achieved some results nationwide,and it is consensus among both tax collectors and payers that taxpayers should run no more than once.In the context of continuous innovation in information technology,it has been difficult to meet the growing needs of the traditional "Internet plus tax" service model.In the new situation,China’s tax work faces a new challenge: how to use information technology to speed up the process of promoting "smart taxation".The article takes the tax service from the X District Taxation Bureau in Wenzhou City as a research object,combines tax compliance theory and public service quality management theory,refers to the characteristics of smart taxation and uses methods such as questionnaire survey and statistical analysis to investigate and analyze the current situation of tax benefit quality in the X District of Wenzhou City at the same time combines the interview results of staff in the X District of Wenzhou City,The main problems in the quality of tax services in the X District of Wenzhou City seen from the perspective of smart taxation currently include the lack of comprehensive service concepts of "smart taxation" among departments,incomplete functions of the "smart taxation" service platform and the need to improve the quality and efficiency of tax services.The main causes of these problems include insufficient top-level system design,lack of effective support from new technologies on service platforms and mismatch between talent reserves and demand for "smart taxation".Building on the experience of improving the quality of tax benefits in some domestic counties and cities and relevant foreign cases combined with the actual situation in the X District of Wenzhou City,this article proposes several possible opinions and proposals for tax benefits of grassroots tax authorities in China from the construction of smart government,improvement of the comprehensive level of the "intelligent tax" service platform,and talent cultivation construction.