From the implementation of the "Internet + Taxation" Action Plan in2015 to the deepening reform of "decentralization,management and service" to the prevention and control of the new crown pneumonia epidemic in 2020,the emerging tax service model of contactless tax service has adapted to the rapid development of the new situation and also meets the requirements of the modernization of tax governance under the new situation,and has achieved good results in the actual application process.How to promote the continuous optimization of contactless tax payment services and continue to provide basic guarantee for the healthy and orderly development of tax work has important research value in the field of optimization and reform of tax authorities.Through the investigation and collection of contactless tax service data of grassroots tax departments,this paper mainly takes the data of T County Tax Bureau as a research sample,and on the basis of defining contactless tax services,in-depth interviews with taxpayers and tax staff to understand the problems and deep causes of contactless tax services in the process of grassroots practice.Guided by the theory of tax compliance and the perspective of tax modernization,the following four optimization countermeasures are proposed: first,comprehensively improve the full-function level of the contactless tax service platform;The second is to build a dynamic tax service team;The third is to increase the degree of socialization of tax payment services;The fourth is to expand the diversification of forms of publicity and counseling.This includes the organizational management work that can be carried out at the grassroots level,and also involves the higher-level deployment of the higher-level tax department in terms of smart platform construction and talent introduction policies,in order to make more comprehensive optimization suggestions for contactless tax services through grassroots practice. |