Research On The Value Cocreation Mechanism Of Tax Services From The Perspective Of Intelligent Supervision

With the gradual improvement of the Socialist market economy tax system and the progressive reform of the tax system,tax work serves the overall development of the party and the country and actively plays an important role in raising public revenue,regulating the economy and regulating distribution.With the increasing complexity of all kinds of tax-related matters,the individual and professional demands of taxpayers for tax services are increasing day by day,and the existing staffing and resource conditions of tax departments are insufficient to cope with the complicated and changeable demands for tax services at present,the role of tax-related professional service organizations in the process of tax service is becoming more and more prominent.The tax authorities shall,through the construction of various systems and mechanisms,precisely borrow the resources of specialized tax-related service institutions in order to enhance the quality and efficiency of tax services,improve the satisfaction of taxpayers and realize the value co-creation in the process of public service supply.On the practical implementation level,the existing policy practices do not seem to bring about significant policy implementation effects,such as the tax-related service intermediary in the process did not play its maximum effectiveness.So what are the structural issues facing tax services today? How do structural issues in tax services drive value co-creation? How does the potential risk of value co-creation lead to intelligent regulation in a digital government environment?In order to answer the above questions,this paper takes the value co-creation theory as the starting point,the intelligent supervision as the fulcrum,and the exploration of the internal logic of public value creation as the starting point,establishes an overall research framework including three dimensions of authorization environment,operation logic,and public value,and makes a detailed analysis of the three dimensions of authorization environment,the overall operation logic,and the six evaluation dimensions corresponding to the framework.Select a typical case of tax service in H District of City A as the research object,obtain first-hand information through interviews and participatory observation,and combine the collected second-hand data as the basis to build a triangular mutual evidence.Based on the case study,the following four conclusions are drawn: 1.Re-recognition of the connotation of value co-creation in the public and private sectors;2.The necessity of smart regulation for the value co-creation of public and private sectors in the digital government environment;3.Key factors affecting the value co-creation of the public and private sectors;4.The mechanism of value co creation in the public and private sectors,and put forward concrete suggestions for achieving value co creation in tax services through intelligent supervision,with a view to promoting the theory and practice of value co creation in the public and private sectors in China.