| The 21st century has ushered in an era of wisdom represented by big data and cloud applications,which has brought new opportunities for tax authorities to deepen reform,pointed out new development directions,and also put forward new requirements for intelligent tax management of tax authorities.To build smart taxation,tax departments still need to reform and innovate.In the notice on Further Deepening the Reform of Tax Collection and Administration issued by the General Office of the CPC Central Committee and The General Office of the State Council,it is also pointed out that it is necessary to further deepen the reform of "regulation and service" in the tax field,provide efficient and intelligent tax and fee services,and comprehensively promote the digital upgrading and intelligent transformation of tax collection and administration.Relying on big data and golden tax system,the level of tax service,tax collection and management,and top-level decision-making of tax authorities will be comprehensively improved,so as to help build a service-oriented government and improve taxpayers’ tax compliance.Mudanjiang city revenue resolutely carry out the work plan for the state administration of taxation,tax saving,companies in further perfecting relief measures and better meet the demand of the taxpayer under compaction work,actively seeking and exploring in promoting enterprise tax compliance issues and causes,and puts forward corresponding solutions,such as the implementation of standardization shall be,The tax service area,consultation and guidance area,electronic tax bureau experience area and other functional areas are set up,and new measures such as"non-contact" and "non-sensory" tax service are introduced.However,Mudanjiang Tax Bureau still needs to make long-term preparations to improve taxpayers’ tax compliance.From the perspective of Mudanjiang Tax Bureau,studying how Mudanjiang Tax Bureau improves the tax compliance of enterprises under the background of smart tax can timely discover the existing problems,and analyze the causes of the problems according to the data,so as to find out the countermeasures suitable for Mudanjiang Tax Bureau to improve the tax compliance.It is expected to maximize the tax compliance of local enterprise taxpayers,thereby reducing the loss of tax revenue,increasing fiscal revenue,and promoting economic development.Based on the new public management theory,prospect theory,information asymmetry theory and new institutionalism theory,through the use of literature analysis,factor analysis,empirical analysis and comparative analysis methods,from Mudanjiang Tax Bureau for the actual situation of enterprise tax collection work,To analyze the problems and causes of Mudanjiang Tax Bureau in improving enterprise tax compliance in the era of smart taxation.The results showed that:At present,there is information asymmetry,Mudanjiang revenue tax service platform construction to improve,the traditional system is difficult to adapt to the age of wisdom,wisdom,the problem of high quality of service is not enough times,analyzes the main causes is exchange,information technology to improve the data sharing is not absence,wisdom under the tax audit,tax,complex problems,In reference to the United States,South Korea,Australia,Germany and other developed countries and domestic,Shenzhen,Beijing,Yantai,Yanning in local tax bureau tax compliance with the experiences in aspects of technology innovation,it is concluded that widely used tax-related information,set up humanistic tax service,accurate positioning tax compliance,positive incentives promote tax compliance.Combining empirical analysis with the practical situation of Mudanjiang city come to Mudanjiang revenue should be taken to improve the multi-sectoral joint mechanism,information security information system running smoothly,and improve the intelligence collection management system,improve the service level of tax joint proposal,to improve enterprise Mudanjiang revenue tax compliance as to provide the reference. |
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