| With the emergence of new generation technologies such as "Internet +" and big data,the construction of smart taxation has become the development trend of taxation services.Smart taxation construction can not only improve the management level and law enforcement capabilities of taxation departments at all levels,but also allow taxpayers to enjoy more services.At present,the construction of smart taxation is still in the exploratory period.In practice,many obstacles have been encountered,and the form of unified acceptance of processes and unified business handling has not been realized.For example,in the fields of government affairs office in smart taxation,it is only a preliminary realization of electronic Compared with today’s mobile office and smart office,there is still a big gap.The research object of this paper is the smart taxation construction in Fengze District.Based on the new public management theory,the new public service theory and the tax compliance theory,this research aims to reconstruct a unified government affairs office platform,build a high-quality smart service system,build a Starting from three aspects of an efficient smart tax platform,we will sort out and analyze the current situation of smart tax construction in Fengze District.Fengze District actively expands tax payment channels,establishes a "smart" business system,builds a tax data bridge,continues to improve the protection of taxpayers’ rights and interests,and increases investment in the construction of a smart tax platform,and is committed to creating a tax co-governance service pattern.With the deepening of smart taxation construction,the taxation efficiency of Fengze District Smart Taxation Office has been greatly improved,and the paperless handling of tax-related matters has been realized.This paper analyzes the problems existing in the construction of smart taxation in Fengze District,such as the imperfect smart taxation service system,the insufficient construction of the online taxation system,the weak construction of smart taxation infrastructure,and the low level of informatization technology of taxation staff,etc.,which restrict the wisdom to a certain extent.tax development.And targeted solutions are put forward: by scientifically setting institutional functions,optimizing the allocation of human resources,intensifying the training of informatization talents,upgrading software and hardware facilities,strengthening basic guarantees,and building a smooth information transmission mechanism,etc.The development and construction of smart cities have laid a good foundation. |