Research On Tax Payment Service Of J County Taxation Bureau Under The Background Of "Smart Taxation"

With the development of society,traditional tax service models are no longer able to meet the demand.Building a "smart tax" based on information technologies such as 5G,big data,cloud computing,and artificial intelligence provides new opportunities for optimizing tax services.Smart tax breaks through the temporal and spatial boundaries of traditional tax services,and is a new direction for the development of tax services in the context of rapid economic development and a significant increase in the number of taxpayers.Not only has it achieved remote interaction with taxpayers,providing them with a more convenient tax experience,but it has also changed the relationship between tax collectors and taxpayers,which is conducive to the construction of a good business environment.However,how to establish a new tax collection and payment relationship centered on taxpayers and meeting their needs is still an urgent issue that needs to be addressed.This article analyzes the current situation of tax services in J County in China,based on the current background of "smart taxation",which includes low quality and efficiency of tax services,poor interaction with taxpayers,incomplete platform construction,and inadequate protection of taxpayers’ rights and interests.Under the guidance of the New Public Management theory,the process reengineering theory and the tax compliance theory,it combs out that under the background of "smart tax",the main reasons for the bottleneck of tax service development are: backward tax service concept,un equal personnel demand,low informatization,and lack of effective supervision and fee dback mechanism.Through studying literature from domestic and foreign scholars,combined with my years of work experience in grassroots tax service departments,four suggestions have been proposed for optimizing tax services under the background of China’s "smart tax" construction: building a new tax service system,improving tax service platforms,optimizing tax service talent teams,and improving supervision and feedb ack mechanisms.The construction of "smart tax" is an inevitable choice that conforms to the requirements of the times.Its application in the field of tax services provides new possibilities for innovation and optimization of tax services.Through this study,it can provide reference for the optimization of tax services in the context of "smart tax" in China.