First, the general situation of individual tax APP and the reasons for selecting the topic
Personal income tax APP is a G2C mode electronic tax mobile application, which integrates the functions of tax declaration service, tax settlement, tax management and so on, in order to adapt to the implementation of the new personal income tax law in State Taxation Administration of The People's Republic of China. On 20 18 12 3 1, it was officially launched on various mobile phone application platforms.
20 19 65438+ 10 1 The implementation of the new tax law, in addition to the changes in the "threshold" of social concern, has also added six special additional deductions, involving the deduction and enjoyment of taxpayers' children's education, housing loans and support for the elderly, which is the advantage and feature of the new tax law. Among them, the information taxpayer can fill in through the tax APP before withholding, and after the end of the year, the final tax payable for this year can be calculated through the tax APP, and then compared with the prepaid tax, so that more refunds and less supplements can be realized in the tax APP. It is precisely because of the adjustment of these tax laws and regulations that the tax APP bears a series of public interest concerns such as "how to pay taxes", "how much tax to pay" and "whether the tax is reasonable". Within one month after its release, the download volume of Android application market has reached 1 100 million times, and the social topic about tax reform is rampant.
As mentioned above, there are three reasons why I decided to take the tax APP as the object of analysis report.
First, it has a wide range of users and has become a national-level APP. According to the new individual income tax law, individual taxpayers include China citizens, individual industrial and commercial households, sole proprietorships, partnership investors and foreigners with income in China. Theoretically, these groups have the need and necessity to use the tax APP in order to facilitate the inquiry and understanding of personal tax and preferential information. That's true. By the end of this year 10, the number of downloads of individual tax app on Android application platform has reached 2.2 billion times, ranking first among government apps. The tax-related information of such a large number of users is gathered in an APP, and it is a common practical need to analyze its construction and development.
Second, it has the typical characteristics of government-related apps and is a phenomenal app. In addition to the irreplaceable function of adapting to the new personal income tax law, the individual tax APP also has the new characteristics of government public services in the new era. It has a high intention in promoting the reform of "decentralization, strengthening supervision and improving services", implementing the requirements of government big data applications and Internet government services, and unblocking the channels of "policy consultation hotline+diversified tax reminder". In addition, its construction and development also truly and concretely reflect the current situation of government affairs APP, which is very interesting and effective.
Third, this year has practical significance and is a very time-sensitive APP. 20 19 is the first year of the implementation of the new tax, but it was not until April 20, 2020 that the tax was settled, so people concentrated on using the tax APP to experience the inclusive policy of the new tax. However, a few months ago, coupled with the impact of this year's epidemic, "less roads on the road, more roads on the internet", using the Internet to do things gradually became a social consciousness. In addition, the tax law changes frequently, and the tax APP should be adjusted accordingly. Therefore, it is more urgent to analyze tax APP.
Second, the construction and operation of individual tax APP
The main construction goal of the individual tax APP is to adapt to the new tax law. Around this goal, the individual tax APP has carried out innovative practices in the fields of architecture construction, development and update, publicity and promotion, making its development and construction in the forefront of government-related apps.
(A) the structure of individual tax APP
The tax APP involves the personal information of taxpayers, which is related to finance, taxation and even national security. Its construction mode is self-built and self-managed by the government. Generally speaking, State Taxation Administration of The People's Republic of China applied for financial funds and selected Tax Friends Software Group for construction through public bidding, and built a natural person electronic tax platform including facilities layer, data layer, support layer, application layer and user layer, as well as a cloud computing center and a disaster recovery center. The information of the individual tax APP involves many departments, such as finance, taxation, education, medical care, and public security. Its construction process effectively broke the information island and realized interoperability. At the same time, the tax APP also introduced Alibaba's security technology system, which fully realized data security and privacy protection. After the completion of the capital construction, State Taxation Administration of The People's Republic of China has also dispatched capable tax personnel from all over the country to conduct training and study on their operational ability, and at the same time, established and improved the supervision mechanism for individual tax APP.
Regarding the performance evaluation index system of individual tax APP, generally speaking, it has the following characteristics: First, it is based on the principle of practicality. Taxation is highly professional and closely related to people's livelihood and well-being. Tax declaration is a specific matter for taxpayers, and practicality is the fundamental principle for testing products. The second is to take the problem as a breakthrough. The time for tax declaration is generally fixed. According to the progress of monthly information sharing and the hot and difficult points that taxpayers pay attention to, adjust the evaluation indicators and requirements in real time to gradually solve the pain points; Third, all quantifiable objective indicators, not subjective indicators. For example, you don't need to provide the materials you have enjoyed in the work guide. If the relevant tax authorities still ask for the materials they have enjoyed, the department will deduct them.
Taxpayers in the tax APP panel are mainly divided into two modules: tax and service. Taxation includes special additional deduction declaration, tax declaration and principal-agent relationship management; Services include declaration information inquiry, filing information inquiry, objection handling inquiry and public services including ticket inquiry and tax guide. This basically covers all the matters of individual income tax declaration, which is not comprehensive.
(2) Development and update of individual tax APP.
Mobile government applications are mostly invested by the government, with little profit pressure and lack of market-oriented management and service thinking. Therefore, government apps often have the problems of "re-construction, light maintenance" and "one-shot sale". This makes many government apps fail to meet the expectations of the masses in terms of fluency, practicality and interface friendliness. The tax APP is "uncharacteristic" in terms of update and optimization. In the past two years, * * * has been updated and optimized 57 times. This is naturally the result of the design and operation personnel's forge ahead and innovation, but it also has its deep-seated factors.
On the one hand, the new tax reform has not yet been initiated, and policies and regulations are often forced to change by the times. It is also APPropriate to update the tax app accordingly. For example, if residents want to enjoy the special additional deduction of housing rent, they need to fill in the relevant information of the landlord in the tax APP, which is tantamount to putting the rental income of the housing agency and the landlord under transparent supervision, and it is inevitable to pay more taxes. In order to make up for the tax losses, the intermediary and landlord used their bargaining power, which actually caused a wave of rent increase in society. Tenants suffered an innocent disaster because of a policy, which undoubtedly violated the original intention of individual tax reform. Only 20 days after the tax APP was launched, the State Administration of Taxation learned about this situation and no longer forced to fill in the lessor information.
On the other hand, users of personal income tax APP also use the scoring mechanism of each application platform to feedback and promote the update and optimization of personal income tax APP. As of June 5438+00, 2020, the average score of individual tax apps on each application platform was 0 (out of 5). At the beginning of April, taxpayers concentrated on settlement and payment, and the bad reviews of 1 increased explosively. Most of the reasons were that the operation was stuck, the updates were frequent, and the login was not smooth. This reflects that the performance test and stress test of the APP are not perfect, but these public opinions have really attracted the attention of developers. Of the 57 version updates, more than half are "solving known problems".
(3) individual tax APP promotion
The government app has always had the problem of insufficient publicity and promotion. First, various applications cannot be intensively promoted among various government departments at all levels, and the promotion cost is high. Second, the market-oriented propaganda thinking is weakened, the marketing means are lacking, and the performance appraisal standards in the propaganda field are not perfect. Because the tax department itself is a unit directly under the central government, State Taxation Administration of The People's Republic of China and the local tax bureau have their own systems and are not closely related to local governments. This centralized and unified management makes the promotion of individual tax APP have inherent advantages.
In addition, the tax APP adopts the "online+offline" model in promotion. Tax APP is synchronized with the implementation of the new tax law. At that time, the discussion about taxation was a hot topic in society. State Taxation Administration of The People's Republic of China and local tax bureaus seized the opportunity to fully publicize the tax policy and tax APP in various forms by using official WeChat accounts, Weibo and other new media. Organize a variety of tax activities offline into enterprises and into the campus. At the same time, it is not accidental to use the indirect publicity of financial personnel of various units. The tax deduction in the tax APP is related to the taxpayer's real money.
Third, the evaluation of the individual tax APP
At the 20 19 digital government service capability and the 18th China government website performance evaluation results conference, professional evaluation agencies made a multi-dimensional special evaluation of new government media for the first time. The personal income tax App hosted by State Taxation Administration of The People's Republic of China was rated as an excellent government APP, with a score of over 85 points, which undoubtedly affirmed the achievements of personal income tax APP in development, construction and public services.
As a mobile government platform, the individual tax APP has effectively broken the situation of fragmented departments and isolated information islands. After two years of construction and promotion, the individual tax APP platform has been gradually improved, and the service management model based on all aspects of individual tax has achieved positive results. At the same time, actively use the information between government departments, simplify the workflow, innovate the service model, promote the effective improvement of unclear tax-related issues and cumbersome taxation, and basically realize "let the data run more roads and let the people run less errands". At the same time, it reduces the administrative cost of the government and improves the administrative efficiency. Specifically, it has played a role in popularizing tax law knowledge, understanding tax payment and even promoting tax reform.
For the future development of the individual tax APP, I would like to make the following suggestions. First of all, we should solve technical problems and optimize service experience. Technical problems are related to the most intuitive experience of users. Follow-up operations should continue to invest and train a group of professionals who understand policies and operations. Second, we must grasp the rules of user use and achieve precise management. The tax payment service is obviously periodic, and the business is concentrated in the settlement period from March to June from the perspective of year; From the perspective of the month, the business focuses on the time period when each unit pays wages at the beginning of the month. The tax APP can be targeted, and the use of platform data is short and accurately controlled. Third, we should use big data analysis to provide forecasting services. Taxation is related to people's livelihood and well-being, and individual tax is the tax with the strongest "tax sense" of taxpayers. On the basis of massive tax data, we should analyze the tax burden of different regions and groups and make forward-looking judgments for tax policy adjustment. We should do corresponding preventive work in various fields, so as to improve service quality and work efficiency, and improve the level of active service and targeted service.