Study On The Optimization Of "Non-contact" Tax Service At YuXi Under The Background Of COVID-19 Pandemic

Under new situations and circumstances,it is a significant task for the tax department to combine tax service,which is the basic link and core content of tax revenue,and information technology quickly and organically to establish "Internet Plus Tax Service",which is aimed at improving the quality and effect of tax service and helping the transformation of service-oriented government.In 2020,the whole world is suffering in the shadow of COVID-19 pandemic,which has been getting more serious with each passing day.This has put forth a much more severe challenge to the tax service of tax authorities.In this background,"non-contact" tax service,put forward by the State Administration of Taxation,has become not only an effective approach to pandemic control,but also an effective way to promote the development of "Internet Plus Tax Service".Not only can "non-contact" tax service innovate and optimize the service patterns of tax authorities,but also it can speed up the pace of the reform in tax collection and supervision.In the initial stage of the reform,there certainly exist some problems,so to research into the current situation of "non-contact" tax service,find the existing problems and influencing factors in implementing it and explore how to optimize it,are valuable and significant for improving tax compliance and setting up the modern taxation system.Yuxi City has taken a series of measures of "non-contact" tax service in the background of COVID-19,including broadening popularization and publicity,innovating tax service pattern,strengthening streamlining administration and delegating power,putting cutting taxes and administrative fees into practice,etc.,which have shown certain effect,with the rate of "non-contact" tax service reaching 90.3% by the end of 2021.But on the whole,the operation of "non-contact" tax service in Yuxi City is not stable and ranks low in the whole province.Based on the special background of coronavirus pandemic,this thesis sets "non-contact" tax service in Yuxi City as the research target,focusing on the current situation,existing problems and measures of optimization of "non-contact" tax service in Yuxi City,using the methods of questionnaire,in-depth interview and case study to analyze the current situation of demand for "non-contact" tax service,the channels of tax service and their characteristics from a practical standpoint,and then analyze the existing problems and their reasons in "non-contact" tax service in Yuxi City,from the dimensions of value,capability and support using Three Circles Theory,based on service-oriented government theory and tax compliance theory.At present,there exist the problems of low service quality and effect,incomplete construction of basic service,and weak support from tax payment,which mainly result from the incomplete value realization,inadequate capability resources and insufficient support acquirement in "non-contact" tax service.Making analysis based on Three Circles Theory,drawing lessons from advanced experiences from other domestic regions,and seeking targeted practical optimization paths,this thesis puts forward that to optimize "non-contact" tax service in Yuxi City,it is necessary to realize its value,complete its capacity and broaden the support it gets,by which means the quality of tax service can be improved,the reform of taxation system can be propelled and the modernization construction of taxation can be furthered.