| In March,the General Office of the CPC Central Committee and The General Office of the State Council issued Opinions on Further Deepening the Reform of Tax Collection and Administration,suggesting that building smart taxation is one of the goals of deepening the reform of tax collection and administration.With the rapid development of big data,artificial intelligence,G and other information technologies,tax authorities are also gradually adopting these new technologies to improve work efficiency and service quality,and realize digital and intelligent transformation.This trend will continue to drive innovation and improvement in tax work in the future.Therefore,how to keep pace with the development of "smart tax" and push the tax work to digitization and informatization is the direction of smart tax of Foshan Tax Bureau.Based on the theory of new public service and the theory of information asymmetry,this paper has a comprehensive understanding of the current situation of smart tax construction in Foshan City by combing domestic and foreign researches on "smart tax" and combining the concepts of "smart tax" and "tax informatization".Foshan Tax Bureau focuses on promoting the construction of smart tax,gives full play to the advantages of information,intelligence and digitalization,launches "smart tax cloud Office","smart tax cloud Call","smart tax cloud map" and other "smart tax cloud series",fully deplores "cloud tax handling,cloud consultation,cloud training and cloud assessment",and accelerates the creation of "better","more practical","better" and "stronger" convenient tax service "Spring Breeze Express".Continuously improve taxpayer payers’ satisfaction and sense of gain.Based on the above background,this paper takes problems existing in the construction of smart taxation in Foshan Municipal Tax Bureau as the research object,and aims to promote the construction of smart taxation to improve the quality and efficiency.It is found that there are five problems in the construction of smart taxation in Foshan Municipal Tax Bureau: the tax software system needs to be improved,the sources of tax-related information are insufficient,the degree of information sharing is not high,the data management standards are not unified,and the lack of "smart tax" talents.Such as optimizing and upgrading tax handling software,using "big data" to collect and integrate tax data,building sharing platforms,unifying data management standards and cultivating "smart tax" professional talents. |