On December 4th, the State Administration of Taxation issued measures to support and serve the regional integrated development of the Yangtze River Delta, which mentioned that the promotion of smart taxation. Encourage and support the tax authorities in the Yangtze River Delta region to explore the use of 5G, blockchain, artificial intelligence and other technologies to further optimize tax law enforcement methods and provide intelligent and personalized online and offline tax services. Promote the construction of an intelligent tax service hall, and realize intelligent tax services such as intelligent guidance, intelligent order filling, and intelligent review. Develop a list of "No penalty for first violation" in the Yangtze River Delta region. For the first time the taxpayer's circumstances are slight and can be corrected in time, some illegal acts that have not caused harmful consequences are exempted from punishment according to law. Implement the "first violation without penalty" to quickly handle the matter, and explore and promote simple online punishment.