Research On The Path Of Tax Informatization Construction In Guangzhou

In 2021,the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Management,which requires that by 2025,the reform of the tax collection and administration system will achieve remarkable results and basically build a powerful smart tax.This not only shows that the attitude of tax informatization will be further strengthened in the future,but also shows the determination to comprehensively standardize information management tax.Therefore,making full use of modern information technology means to promote the construction of tax informatization,from"managing taxes with tickets" to "managing taxes with numbers",and comprehensively promoting the digital upgrading and intelligent transformation of taxation,which can not only effectively solve various tax collection and management problems currently faced,but also form an effective mechanism for implementing the construction of tax informatization.In November 2021,the Guangdong Provincial Taxation Bureau issued the Announcement on Carrying out the Pilot Work of Fully Digital Electronic Invoices to carry out the pilot work of fully digital electronic invoices.As a "double pilot" unit carried out simultaneously with comprehensive reform and electronic invoice reform,Guangzhou tax informatization construction has made initial achievements,but from the planning,implementation,operation and maintenance and other all-round assessment,there are still many problems in informatization construction,therefore,the study of Guangzhou tax informatization construction path has certain practical significance to strengthen the optimization of Guangzhou tax informatization construction path.Based on the above background,taking the tax departments of various jurisdictions in Guangzhou as the perspective,On the basis of tax risk management theory,information asymmetry theory,tax compliance theory and management information system theory,this paper makes a deep study on the way of tax informatization in Guangzhou.The low degree of tax-related information sharing,the lag of tax informatization supervision,and the low tax compliance of taxpayers,as well as the low level of information technology in the tax system,the immature real-time sharing method of information,the imperfect information supervision system,and the lack of tax informatization publicity work;Refer to the useful experience of Singapore,the United States,Australia,South Korea and Fuzhou,Beijing,Chongqing,Shanghai and other regions in China,such as updating technology to improve the modernization of tax services,optimizing job allocation,adding professional teams,linkage development to ensure that tax audits have no dead ends,and strengthening the selection and training of compound talents.Through the collection of various relevant data and materials,a three stage DEA model is used to analyze the tax collection and management efficiency in Guangzhou.Meanwhile,some suggestions are put forward,such as improving the construction of tax collection and management information system,promoting tax coordination and cogovernance of multiple departments,improving the tax informatization supervision system and using informatization to create a good tax atmosphere are put forward,in order to provide a reference for the optimization of tax information construction in Guangzhou,and to improve the tax collection and management information in Guangzhou,reduce the cost of tax collection and management,and improve the efficiency of tax collection and management in Guangzhou,which has both theoretical and practical significance for policy research in the process of tax informatization construction.