In March 2021,the General Office of the Central Government and the State Council jointly issued the Opinions on Further Deepening the Reform of Tax Collection and Administration,putting forward the importance of strengthening the construction of smart taxation.The goal of smart taxation is to build a highly integrated,highly secure and efficiently applied smart taxation system with the core of serving taxpayers as payers,the electronic reform of invoices as the entry point and big data on taxation as the driving force.The opinion also sets out a planning roadmap and timetable for the construction of smart taxation in the coming period.This requires that,in the context of the Internet+,taxation departments must transform their taxation governance,consciously integrate into the overall development of digital economy,digital society and digital government while realizing their own high-quality development,and contribute taxation power to the construction of digital China.Through the construction of smart taxation platform,on the basis of better service to taxpayers,it deeply participates in the construction of government information exchange system,enhances public service capacity,and realizes a win-win situation for taxpayers and payers,taxation departments and government entities.Based on the perspective of smart taxation,this paper intends to adhere to the focus on taxpayers and fee-payers,focus on solving the blockage,painful and difficult problems of taxpayers and fee-payers in tax administration and payment,actively promote the construction of smart taxation,continuously optimize the tax business environment,explore the construction of a new model of more intelligent and efficient tax administration service,and provide taxpayers and fee-payers with a better and more convenient tax administration service experience.Based on a large body of literature,this paper selects the Dalian Municipal Taxation Bureau as the target of the study.On this basis,the focus is refined to the construction of the smart taxation platform of the Dalian Municipal Taxation Bureau.The whole paper will use a combination of relevant theories such as public management and sociology,combined with various research methods such as questionnaire survey,participant observation and case study analysis,to study the construction of the smart taxation platform in Dalian City in depth in an all-round way,and to combine theory and application with a point by point approach.The research perspective is mainly carried out from the following aspects:firstly,it defines the connotation and characteristics of the smart taxation platform,and composes the construction and development history of the smart taxation platform at home and abroad,while the significance of the construction of the smart taxation platform is elaborated from the theoretical level in the light of the actual situation in China;secondly,it summarizes and analyzes the current situation of the construction of the domestic smart taxation platform,including the informationization foundation,platform functions and The second part summarizes and analyzes the current situation of the construction of the domestic intelligent taxation platform,including the informationization foundation,platform functions and service processes,and summarizes the important significance of the construction of the intelligent taxation platform to improve the efficiency of tax collection and management;the third part proposes relevant opinions and suggestions for the construction of the intelligent taxation platform of Dalian Taxation Bureau,drawing on the experience of the construction of typical intelligent taxation platforms at home and abroad,in order to provide reference for the construction of the intelligent taxation platform of Dalian Taxation Bureau. |