财税与公共管理学院知识库

Entering the era of big data, technologies such as blockchain and cloud computing are developing rapidly, leading to an exponential growth in global data volume. This trend is profoundly reshaping people's work, life, and even thinking patterns. From a macro perspective, China's economic and social structure is undergoing profound transformation, with the digital economy emerging as a new driving force for economic development. Taxation management needs to adapt to the development trends of the digital economy, leveraging big data technology to enhance the intelligence level of tax management. At the micro level, the complexity of tax data collection is becoming evident, accompanied by increased processing difficulties. There is a growing need for more refined data management and applications. Furthermore, with the advancement of social economy and the improvement of living standards, taxpayers' demands for personalized tax services are constantly evolving. Constructing intelligent taxation systems to improve the convenience and quality of tax services is imperative.Although China has outlined directions for the future development of tax administration through policies such as the "14th Five-Year Plan and the Vision for 2035," emphasizing the deepening reform of tax collection and advocating for the acceleration of intelligent tax construction, the current development of intelligent tax systems in China is still in the exploratory stage. A mature system has yet to be established, and there are various issues such as low precision of tax service, inadequate talent reserves,

and incomplete resource sharing mechanisms.In the backdrop of big data, optimizing the trajectory of intelligent tax administration to foster the integration of tax modernization and national governance has emerged as an urgent imperative.

In light of this, this study takes the L Municipal Taxation Bureau as an example and, starting from the background of big data, draws on theories such as the New Public Service Theory, Information Asymmetry Theory, and Government Process Reengineering Theory. It employs various methods such as literature review, questionnaire survey, and interviews to summarize the achievements of intelligent tax construction to date from the dimensions of tax efficiency, service level, and business environment. At the same time, the study also identifies many problems encountered by L Municipal in the process of intelligent tax construction, such as the incomplete establishment of the intelligent tax system, low precision of tax service, inadequate talent reserves, and incomplete resource sharing mechanisms. Further analysis reveals that these problems are mainly caused by the lack of unified planning, inadequate data analysis technology, relative lack of professional talents in intelligent tax, and the inability of grassroots technology to meet the needs of intelligent tax construction.

Combining practical experiences from L Municipal Taxation Bureau and relevant cases of intelligent tax construction in domestic advanced cities, this study proposes four perspectives to promote the construction of intelligent tax