Research On The Implementation Of "Internet+Mobile Tax" Service By Sichuan Provincial Tax Service, State Administration Of Taxation

With the rapid development of mobile Internet technology,e-government has entered the new era of "Internet + government services".The State Administration of Taxation has also formulated the "Internet + tax" plan,which aims to use "Internet +" thinking and new technological means to innovate tax services,to transform tax processes and open up all links of tax business in order to promote the integration of online and offline development of tax services.Those are done to release the grass-roots tax staff from complicated work and help them turn to classified and graded management,tax inspection,risk management,personalized services and safeguarding the rights and interests of taxpayers,so as to fundamentally improve the tax compliance of taxpayers.Sichuan Provincial Tax Service has made remarkable explorations in the area of "Internet + Mobile tax" through developing mobile phone APP,Enterprise Tax WeChat ID,Tax WeChat Official Account,and so on.This paper analyzes and studies the case of implementation of mobile tax by Sichuan Provincial Tax Service.First of all,it reviews the current situation of studies of tax service theory home and abroad,the current practice of tax service abroad and the studies of tax service by domestic scholars.Then,it expounds the current situation of implementation of "Internet + Mobile tax service" by Sichuan Provincial Tax Service from four aspects: the implementation background,the development process,and implementation situation and investigation results.Using the theory of "Internet + government services",Business process re-engineering theory and Tax compliance theory,this paper makes in-depth analysis and researches on the effectiveness,restrictive factors and applying enlightenment of this implementation.At last,it puts forward the enlightenment of this case,the countermeasures and suggestions for improving tax service,and then presents a summary and makes prospect on the future.With online survey results,the study has found that,during the developing process of "Internet + Mobile tax" process,The Sichuan Provincial Tax Service adheres to the problem orientation,pays attention to collaborative development,encourages open innovation,which embodies the "Internet + government service" new concept.In the process of implementation,the Sichuan Provincial Tax Service focuses on the public and realizes one-stop and chain service by reforming tax service process and integrating online and offline services.By implementing "Internet + Mobile tax",the monetary cost,time cost and psychological cost of taxpayers can be reduced at the same time.Based on the interviews of the taxpayers,tax staff and software company technicians,the study has also found that due to the interface display form of mobile phone and the complexity of the tax business,there are still restrictive factors that influence the implementation of "Internet + Mobile tax",including the lack of tax core business,the Insufficient operation and maintenance capability,Policy restrictions and limitations of technology.This paper also proposes countermeasures like improving user experience,strengthening tripartite cooperation and building team support.Through the study of the service case,it provides a reference for the tax department and other government departments to take further survey of public demand as the guidance,to use new technology to provide public service products,to innovate service methods,to promote the integration of online and offline development of services,and comprehensively improve the level of government services.