Research On The Countermeasures To Improve The Efficiency Of Tax Collection And Management In Shanxi Province Under The Digital Economy

General Secretary Xi Jinping has repeatedly emphasized the need to build a digital economy with data as the key factor,adhere to the main line of supply-side structural reform,accelerate the development of the digital economy,promote the integrated development of the real economy and the digital economy,and make the digital economy bigger and stronger.According to the "2022 China Digital Economy Development Report" released by the National Internet Information Office,the scale of added value of the digital economy in 2021 reached 45.5 trillion yuan,accounting for 39.8%of GDP.The digital economy has become a new driving force for high-quality development of China’s national economy.In the report of the 20th National Congress of the Communist Party of China,it was pointed out that it is necessary to accelerate the development of the digital economy,promote the deep integration of the digital economy and the real economy,create a digital industrial cluster with international competitiveness,optimize the layout,structure,functions,and system integration of infrastructure,and build a modern infrastructure system.From the perspective of economic development in Shanxi Province,according to the "14th Five Year Plan",Shanxi Province will continue to improve the quality and efficiency of the development of the digital economy,continue to promote the upgrading of digital industrialization and industrial digital transformation,promote intelligent manufacturing pilot demonstration,and have built the first digital economy industrial park featuring data flow in China,the Shanxi Data Flow Ecological Park,to further create and construct the Taixin Integrated Economic Zone.The development of the digital economy has put forward higher requirements for the collection and management of tax departments,and there is an urgent need for new and matching tax collection and management models.At present,domestic theories and practices related to tax collection and management in the digital economy still need to be developed.As for the new economic growth point,the tax authorities’ collection and management system also urgently needs to be reformed.In view of the above background,from the perspective of how to improve the efficiency of tax collection and management in the new state of the digital economy,based on the theory of tax fairness,tax efficiency,tax system optimization theory,and optimal tax collection and management theory,and using theoretical methods such as literature analysis,empirical analysis,and comparative analysis,this paper conducts a study on the efficiency of tax collection and management in Shanxi Province in the context of the digital economy,The main problems found by the tax authorities in Shanxi Province are reflected in four aspects:the difficulty in extracting taxpayer data information,the mismatch between the tax collection and management model and the development of the digital economy,the inexperience of tax collection and management personnel in relevant tax related businesses,and the insufficient application of tax collection and management technology in the digital economy.The reasons for this are the narrow scope of data collection by tax authorities,the low level of the digital economy collection and management model,the imperfect talent evaluation and training mechanism,and the low level of digitization of collection and management technology.By comparing and analyzing the specific tax collection and management practices of the United States,Australia,the United Kingdom,Japan,and other digital economy developed countries,as well as domestic cities such as Beijing,Shenzhen,Chengdu,and Qingdao,it is concluded that the Shanxi Provincial Taxation Bureau should optimize the current tax collection and management model,promote the deepening of tax service socialization,improve the level of tax collection and management informatization,and increase the supervision of data exchanges.In combination with the specific situation of tax collection and management of Shanxi Provincial Taxation Bureau under the background of digital economy and the actual situation of deepening the reform of the system,we will explore new tax collection and management models under the digital economy,including promoting the construction of tax collection and management informatization,innovating the collection and management models related to the digital economy,strengthening the learning of the collection and management of the digital economy,and deepening the application of digital collection and management technology,With a view to further improving the efficiency of tax collection and management in Shanxi Province in the context of the digital economy.