| The 2021,published on March 24 th by the General Office of the Communist Party of China and the State Council General Office,points out that by 2025,the tax collection and management system will be basically built into a powerful and intelligent tax system,to form a first-class domestic intelligent administrative application system,and to improve tax law enforcement,service and supervision capabilities in all directions.This shows that China is developing towards the direction of intelligentization and intelligentization in the construction of Heilongjiang’s e-tax bureau,this has provided a stronger impetus for China to realize the modernization of its socialist modernization and the modernization of its governance system and capacity.The construction of Heilongjiang E-tax Bureau platform under the management system of the tax bureau,which is an important source of national tax revenue,will widely affect the tax filing,tax payment,consulting and other tax business of taxpayers,particularly in the context of an increasingly intelligent and intelligent system of governance,expanding the influence of Heilongjiang’s e-tax bureau,it is particularly urgent to provide a tax-related information sharing platform with timely,convenient and efficient operation and high degree of taxpayer satisfaction.Based on the current development of Heilongjiang Heilongjiang e-tax Bureau,this paper aims to fully understand taxpayers’ needs for functional improvement in the application process of Hong Kong E-tax bureau through face-to-face interviews and questionnaires.This paper analyzes the deficiencies in the application process of the Heilongjiang Heilongjiang E-tax bureau from the perspective of taxpayers,which is more in line with the application needs of taxpayers for the Hong Kong E-tax bureau.At present,the reform of tax collection and management is in the stage of layout and development.The model of no risk,no disturbance,low risk early warning,medium and high risk strict investigation and punishment should be realized preliminarily,this for the majority of taxpayers do not involve the risk of higher tax compliance,can consciously complete their own tax obligations,which needs to continue to strengthen the efforts of tax law publicity,to enhance the Heilongjiang e-inland Revenue Department’s reporting platform to give taxpayers more room to pay their taxes autonomously.At the same time,with the global epidemic becoming more common,the need to fully implement “Contactless tax handling” is growing.With the help of increasingly sophisticated internet technology,the Heilongjiang e-inland Revenue Department should sup its efforts to optimise its functions,in order to meet the electronic declaration of taxpayers personalized needs. |