Research On Tax Payment Services Of Grass-roots Tax Authorities Under The Background Of Digital Economy

The global economy is in the stage of deep transformation and development,the traditional economy is sluggish,while the digital economy is quietly emerging and is bearing fruit in all aspects of social life,bringing new experiences to production,life,governance,etc.The development of digital economy has brought both challenges and potential opportunities to the tax service work of grass-roots tax authorities.First,under the background of digital economy,the problems of traditional tax service mode are prominent,and the tax service needs to be transformed and upgraded urgently;Second,the active implementation of "smart taxation" puts forward higher requirements for tax service work of grass-roots tax authorities;Third,it is the background of the rapid development of digital economy,which provides a direction for the reform of tax service.In this regard,only by making good use of the theory,technology,products and experience,which is the "source of living water",can we get through the "key nodes" for the high-quality leap-forward development of tax service of grass-roots tax authorities.This paper takes the tax service of the tax bureau of County A as an example.First,it uses the literature research method to sort out the relevant theoretical research and practical results of tax service under the background of the digital economy,define the relevant concepts,and determine the theory of collaborative governance of the digital economy and the theory of tax compliance as the theoretical basis for the study;Secondly,it expounds the development trend and influence of digital economy;Again,through interviews with taxpayers,tax service staff and relevant tax officials in County A,we can understand the changes,impacts and opinions of front-line personnel on tax service under the background of digital economy in a multi-dimensional way,thus triggering thinking;Finally,combining with his own work practice,I combed the situation of the tax service construction of County A’s tax bureau using the digital governance method,and found that the existing problems were that insufficient promotion and popularization of digital tax service,shortage of composite talents in digital tax service,lack of personalized measures for digital tax service,and low degree of internal and external collaboration and linkage.The reasons were analyzed as follows:the concept of digital reception service lags behind and the system is incomplete,the digital construction level of tax service was not enough,the accuracy of digital tax service was not enough,and the application of digital information sharing is insufficient.At the end of the paper,the author puts forward the tax service measures applicable to the grass-roots tax authorities: update the concept of tax service and improve the tax service system,improve the level of digital construction of tax service,create a precise tax service model,and build a collaborative tax service system.The significance of this study is to combine the tax service of the grass-roots tax authorities from the perspective of the digital economy,It is hoped that this article will provide some useful reference for the promotion of tax service work of grass-roots tax authorities.