| The world today is undergoing profound changes unseen in a century.A new round of technological revolution and industrial transformation is gathering pace.Cloud computing,5G,artificial intelligence,big data,blockchain and other next-generation information technologies are developing rapidly.For the tax system,the traditional tax administration mode has been difficult to adapt to the development and needs of tax work under the new situation,which is not conducive to improving the efficiency of tax administration.People have gradually become accustomed to the convenience and speed brought by the Internet.In order to meet the requirements of the new era,innovate working methods and provide taxpayers with more efficient and convenient services,the CPC Central Committee and The State Council issued Opinions on Further Deepening the Reform of Tax Collection and Administration System in 2021,further clarifying that smart taxation,as an emerging force in tax development,plays an important role in promoting the comprehensive digital upgrading and intelligent transformation of taxation.The construction of smart cities and smart brains around the country is also advancing steadily.How to optimize the smart tax system and boost the tax reform into a new situation has become a hot issue in the tax system.In this paper,the smart tax system is to realize the linkage of smart tax inquiry,smart tax handling and smart tax coordination under the background of big data,so as to improve the efficiency of tax administration.Therefore,this paper takes the current construction status of the smart tax system of Y County Tax Bureau as the research object,reviews the current achievements,adopts the case analysis method,questionnaire survey method,interview method,literature survey method and other research methods according to the theory of digital governance and government process reengineering,and analyzes the smart tax system through three dimensions of demand orientation,operation mechanism and resource support.Understand the existing problems in the construction of the current system,such as the degree of intelligence does not meet the needs,internal data operation and analysis mechanism is not perfect,external data lack of interaction,hardware and talent support.After analysis,the main problems are insufficient system guarantee,weak talent team,insufficient intelligent system technology.Based on the problems faced by the construction of smart tax system,this paper summarizes and draws on the excellent experience at home and abroad to explore the optimization path of smart tax from different latitudes.the specific performance is to match the needs of smart tax handling,improve the relevant data operation and processing mechanism of smart tax management,accelerate the application of new technology of smart tax coordination,strengthen the cultivation of digital talents,etc.It provides some reference directions for further optimizing the construction of grassroots smart tax system. |