| In 2020,in order to thoroughly implement a series of important instructions and instructions made by General Secretary Xi Jinping and fully implement the decision and deployment of the Party Central Committee and the State Council,the taxation department pushed the expansion of non-contact tax business to the fast track of development,which became an important boost to the new mode of online taxation in the taxation department.With the continuous deepening of the implementation of "Internet+government" in the national taxation system,the non-contact taxation service has gradually changed from pilot to normalized operation.With the focus on non-contact tax service,many fruitful innovative practices have been carried out in various regions.It is only timely to discover typical practices,learn lessons,replicate and promote more advanced practices to ensure effective docking of non-contact services between regions and balanced quality,which has significant inspiration for the reform and upgrading of tax services and management under smart taxation.This paper selects L city taxation bureau as the case study because it is representative of the grassroots taxation sector.Since the implementation of the "contactless" tax service reform,the L city tax bureau has made improvements in all aspects,but it has also encountered bottlenecks in terms of institutional mechanism and technical means,etc.The achievements and problems of the L city tax bureau also represent the development situation of the grassroots tax department in the period of transformation and development,which is more typical.Therefore,the article selects L city as a sample of tax service reform during the "contactless" period.The article is to study the problem of expanding the grassroots practice of non-contact tax service.This paper analyzes the effects and shortcomings of the contactless tax service in L city on the basis of collating and generalizing relevant domestic and international literature and taking into account the field research.In recent years,the tax bureau of L city has been actively expanding contactless tax payment service by strengthening online consultation service,accelerating the back-end data processing of electronic tax bureau,enhancing the interaction between tax collectors and taxpayers,and adjusting the distribution of tax halls.However,some difficult problems that plague whether the potential of non-contact tax preparation can be further explored still exist.For example,the tax processing process is not smooth enough,there are obstacles in information sharing channels,the quality of tax service is disconnected,and personalized needs are difficult to be met.These are the bottleneck factors that affect the current development level of non-contact tax processing.Based on the theory of new public service theory and government process reconstruction,this paper synthesizes the practical experience of non-contact tax processing in various regions and puts forward the following ideas on deepening non-contact tax processing in L city: such as improving business process system,accelerating tax information construction,optimizing post service system and improving taxpayer demand management mechanism. |