Research On Optimizing Tax Service Of N County Taxation Bureau Under The Background Of Smart Taxation

The reform of "streamlining management and serving the government" is an important economic reform policy implemented by the government.As an important functional department of the government,tax authorities are constantly innovating tax service models and vigorously promoting the optimization and upgrading of tax services.In2021,the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the General Office of the Chinese Communist Party and the General Office of the State Council made it clear that the main goal of deepening the reform of tax collection and management is to build a powerful smart tax.The construction of smart taxation has put forward higher requirements for the development of tax services.Actively exploring the optimization path of tax services in the context of smart taxation and providing high-quality,efficient,and intelligent tax services to taxpayers is of great practical significance.The grassroots tax department is at the forefront of tax services,and the quality of its tax services directly reflects the level of tax services provided by the tax department and also represents the image of the tax system.This article takes the tax service of N County Taxation Bureau as the research object,and summarizes and analyzes the current research status at home and abroad.Next,supported by the new public service theory and tax compliance theory,tax services will be refined into four aspects: personnel quality level,tax service quality and efficiency,information platform construction,and taxpayer rights protection.Based on the above four aspects,a survey questionnaire and interview outline were developed,and literature analysis,survey questionnaire,interview,and statistical analysis were comprehensively used to study the current situation of tax services provided by N County Tax Bureau.The analysis showed that the main problems faced by N County Tax Bureau in the context of smart taxation were uneven quality of tax service personnel,overall low evaluation of tax service quality and efficiency,and poor online tax experience for taxpayers Issues such as low satisfaction with taxpayer demand response.The main reasons for these problems include a shortage of talents required for smart taxation,the need to improve tax service levels,incomplete information platform construction,and insufficient protection of taxpayers’ rights and interests.On the basis of drawing inspiration from domestic and foreign tax service practices,combined with the actual situation of N County Tax Bureau,measures have been proposed to strengthen the construction of smart tax talent team,optimize the tax service system,improve the construction of smart tax informatization,and strengthen the protection of taxpayers’ rights and interests.This provides optimization ideas for N County Tax Bureau’s tax service and beneficial references for the optimization of tax service in grassroots tax departments in China.