Research On The Application Of Smart Tax Collection And Management Of Grass Roots Taxation Bureaus

Since entering the Internet era,the application of information technology and big data analysis have gradually penetrated into people’s daily life,bringing many conveniences to people’s lives.In order to meet the needs of the times,meet people’s daily needs,and accelerate the transformation and upgrading of service-oriented tax authorities,it is both an opportunity and a challenge for tax authorities.In 2015,the State Administration of Taxation issued the "Internet+Tax" Action Plan,pointing out that the Internet innovation achievements will be deeply integrated with the tax work.By 2020,the "Internet+Tax" will be comprehensively deepened,and smart tax will take shape.In 2021,the "Two Offices" issued the Opinions on Further Deepening the Reform of Tax Collection and Management,in which it was proposed to govern tax by numbers,manage tax by numbers,strengthen precise supervision and fine services,deepen the promotion of big data applications,and accelerate the construction of smart tax.From "Internet+Tax" to the construction of smart tax,in the past ten years,the tax authorities,as the first government department to apply digital and information technology in "Internet+Government",have laid the foundation for smart tax construction.The electronic tax bureaus based on big data have basically been fully developed,promoting the continuous improvement of tax service level and the quality and efficiency of tax collection and management.At present,tax authorities all over the country are at the initial stage of exploration and practice of smart tax construction.As a grass-roots tax department,District J Tax Bureau has taken advantage of information technology to build and apply smart tax.Taking District J Tax Bureau as an example,from the perspective of accelerating the application of smart tax collection and management of grassroots tax bureaus and achieving the goal of "two office" Opinions,this paper analyzes the current situation of smart tax collection and management of grassroots tax bureaus by using research methods such as literature survey,comparative analysis,case analysis and field research: District J Tax Bureau has strengthened the promotion and application of electronic tax bureaus,built an intelligent tax service hall The establishment of a "remote inquiry support center",the establishment of an intelligent micro hall and other forms have promoted the construction of a smart tax service system,optimized the business process,innovated the tax payment service model,and improved the quality of tax service;By using the "Golden Tax Phase III" core collection and management system,we have strengthened the hierarchical and classified management of tax sources,improved the information sharing mechanism,initially built a data interaction platform,and optimized the tax collection and management model;By using the "digital personnel system" and the performance appraisal system,and popularizing the "learning and tax promotion" APP,the administrative efficiency has been improved and the administrative management mode has been optimized.However,there are still large gaps and deficiencies in the application of smart tax collection and management of District J Tax Bureau in software system integration,data analysis,intelligent department construction,human resources and other aspects.In view of these problems,this paper mainly analyzes the causes of these problems from the aspects of low integration of data platform application systems,lack of data information capabilities,and immature construction of intelligent departments.Finally,in response to these problems,this paper gives corresponding suggestions: First,strengthen information construction,increase investment in human,financial and material resources,improve information facilities,and strengthen technology development and application,Improve the level of informatization.Second,unblock information sharing channels.By integrating system resources and building a data sharing platform,the degree of information sharing can be increased and information transmission barriers can be broken.Third,improve the business operation mechanism.Through the establishment of the internal cooperation mechanism of the tax department and the smooth vertical communication mechanism,the problem can be quickly responded and solved,and the work efficiency can be improved.Fourth,improve the ability of data intelligent analysis.Build a business data model,expand the application scope of data analysis results,and widely apply the data analysis results.Fifthly,strengthen the construction of talent team,and increase the training of comprehensive talents by enriching training content,strengthening job rotation training,and improving professional restrictions on talent recruitment;At the same time,we will give full play to the leading role of performance appraisal,add the "tax informatization level" assessment index to the performance appraisal,stimulate the motivation and enthusiasm of tax officials to start their own businesses,and provide strong talent support for the application of smart tax collection and management of grass-roots tax departments.It is hoped that through the research on the application of smart tax collection and management in grass-roots tax departments in this paper,we can realize the transformation from "tax management by tickets" to "tax management by numbers" in the actual tax management work of grass-roots tax departments,and gradually realize the modernization of tax governance.