Research On The Optimization Of Tax Service System In X City From The Perspective Of Smart Taxation

Along with the change of the governmental function,as a significant function,it is a significant step to transform the former taxation pattern and the service pattern.In the process of deepening the implementation of tax collection and management reform,X city’s grassroots tax departments,closely focusing on the reform of "releasing management and serving",vigorously develop smart tax construction,make full use of big data,cloud computing,AI,mobile internet and so on,and promote the integration of online and offline methods,and offer various tax services to taxpayers.Studying the status quo of tax services provided by the grass-roots tax departments in X City is of great significance for improving the quality of tax services,raising the collection efficiency and satisfaction of tax services.Therefore,it is a clear goal for tax authorities at all levels to constantly improve the tax payment service system by studying the problems in the process of providing tax services from the perspective of smart tax.This paper mainly uses the form of questionnaire and interview to conduct research.Drawing on the research results at home and abroad,combining the theory of tax compliance and the new public service theory,the paper combines theory with practice to conduct in-depth research and analysis on the tax service of X city’s grass-roots tax departments.By conducting relevant surveys on taxpayers in the form of questionnaires,we analyzed the current situation of the construction of the tax service system and the satisfaction of tax services at this stage.Simultaneously,we analyzed the content that still needs to be improved within the tax system in combination with interviews with tax staff,inferred the problems that exist in the process of building smart tax in X city’s grass-roots tax departments,found the shortcomings of the tax service system,and analyzed its underlying reasons.Based on the reality of the basic taxation office in X city,and to learn from domestic and international intelligent tax building experience,This article explores and analyzes how to further improve the tax service system from the perspective of smart tax.