| One of the main functions of the government is to provide public services to the public.As the main content of public services,the tax department has also become a big supplier of public services.Compared with traditional taxation work,which emphasizes management,with the construction of service-oriented government,modern taxation lays more emphasis on "service",aiming at providing taxpayers with more high-quality,convenient and efficient tax payment services.In 2018,the state tax authorities underwent a major reform,integrating state and local taxes to form a whole department.This streamlining of administration has greatly improved the efficiency of tax work.In recent years,China’s economic development has accelerated,presenting a "new normal",which also brings pressure and challenges to the work of tax departments.Tax departments in various regions gradually choose to help themselves carry out the transformation work with the help of new technological means.At present,the working system of "Internet + tax" has been gradually established across the country,and certain results have been achieved.Most of the tax departments have taken the improvement of working efficiency and the improvement of taxpayer satisfaction as the reform standard and principle.However,with the increasing requirements of taxpayers and the further development of new business economy,it is not enough to simply rely on technology to carry out tax reform.We must closely focus on the needs of taxpayers,provide precise and personalized services,let technology play the effect of "wisdom",and build a new smart service model for tax work.In the context of the rapid development of big data,cloud computing,Internet +,artificial intelligence and other information technologies,this paper takes the "smart tax" collection and management mode of the tax bureau of D City as the specific research object.By analyzing the smart tax collection and management mode of D City,this paper sorts out the achievements achieved in the current development process of the "smart tax" service as well as the existing problems and drawbacks.On the theoretical basis of technological governance theory and digital government theory,this paper adopts case analysis method,literature research method and other research methods to analyze various challenges faced by grassroots tax departments in the service work of "smart tax" driven by economic development,such as the formation of smart tax management thinking,incomplete platform functions,lack of professional personnel and information data sharing.All these are the problems to be solved in the development process of "smart tax" collection and management mode.After analysis,it is mainly caused by the lack of a proprietary channel for tax information transmission data and the imperfect data collection and application mechanism.Based on the current problems faced by the "smart tax" service construction,combined with the above theoretical analysis and literature review,this paper puts forward operational suggestions for the "smart tax" service platform construction of grass-roots tax departments,and forms a complete and systematic smart tax collection and management mode based on the technology enabling effect.That is to make good use of smart tax collection and management thinking,improve the smart water data sharing platform and integration platform,cultivate smart tax compound talents,etc.,to further promote the construction of grassroots "smart tax" provide useful reference. |