Research On Grassroots Tax Service In The Era Of "Internet +”

Tax service has always been an important link between tax authorities and taxpayers.How to meet the tax demands of taxpayers,reduce the tax cost of taxpayers,and make taxpayers voluntarily comply with the tax law through tax service has always been the focus of tax authorities.In 2015 with the country vigorously promoting the strategy of "Internet +",the state administration of taxation followed the trend of the development of the Internet,formulate and issued the "Internet + tax" plan of action in the first time,intention to transform traditional tax service patterns into "Internet +" model,taking advantage of the Internet's freedom from time,space and form,further optimizing the traditional tax service,to provide more efficient and diverse tax services for taxpayers.Since 2015,China's tax system has been undergoing continuous reform.First,China's tax authorities have comprehensively promoted the construction of the third phase of the golden tax project;then,after the replacement of business tax with value-added tax,local and national tax offices have implemented the cooperative office mode and the joint office of tax service offices;finally,after the merger of national and local tax,the general office has been fully realized.Since the national land tax consolidation was realized in July 2018,the number of taxpayers to be served by the integrated tax departments has increased significantly,and the business workload of tax personnel has also increased accordingly.In the face of high demand and high number of tax payment service demand,although the tax authorities have initially established a three-dimensional tax handling mode of "network leading,self-service second,entity support".However,due to the lack of technology and human resources,the grassroots tax authorities did not give full play to the role of the Internet,making the "Internet +" tax service more optimized than the traditional tax service model.Based on H county tax bureau as a representative of the grass-roots tax department's case,analysis the basic situation of H county tax bureau "Internet +" tax service,through empirical research on taxpayers' satisfaction and demand for the "Internet +" tax service of H county tax bureau,to discuss the achievements and the existing problems of H county tax bureau "Internet +" tax service,thus further improve the quality of "Internet +" tax service in H county,enhance the service image of H county tax bureau.The research content of this paper is divided into four parts.The first part is an overview of relevant concepts,including the definition,main content and relevant theoretical basis of tax service.Meanwhile,the background of the introduction of "Internet +" and its opportunities and challenges for tax payment service are analyzed respectively.The second part is the empirical research on the "Internet +" tax service of H county tax bureau,which mainly includes the basic situation of the research sample H county tax bureau,the empirical research of the survey analysis and the achievements of the "Internet +" tax service of H county tax bureau at the present stage.The third part is a detailed analysis of the existing problems and causes of "Internet +" tax service in H county.The fourth part puts forward suggestions and countermeasures against the deficiencies of "Internet +" tax service.Through the research of this paper,it is concluded that under the "Internet +" mode of grassroots tax bureaus,tax payment services play a positive role in improving the efficiency of tax handling,strengthening the publicity of tax law and reducing the contradiction of tax collection and payment,and improve the satisfaction of taxpayers.At the same time,the research found that in the "Internet +" mode of tax service in H county,there are problems such as weak online tax function,imperfect self-service tax service,incomplete promotion of electronic invoice,incomplete guarantee of tax-related information security,poor quality of tax service and lagging concept and so on.Although tax authorities allocate a lot of resources to the "Internet +" tax service project,the effect is not proportional to the performance,which cannot meet the needs of taxpayers.Doubts and even resists this new tax service model,which hinders the development of "Internet +" tax service to some extent.This paper proposes corresponding solutions to each problem of empirical research results,so that the Internet and tax service can be truly combined and taxpayers can accept this new model of tax service with more recognition and satisfaction.It is hoped that the results of this empirical research can not only improve the "Internet +" tax service of H county tax bureau,but also provide some reference for the "Internet +" tax service of grassroots tax authorities of the same status as H county,so as to further promote the "Internet +" degree of tax service of tax authorities in China.