Research On The Purchase Of The Tax Service By Tax Bureau

Taxation is complex administration work which needs highly professional knowledge and makes difficulties for itself. The restriction on the number of civil servants is the most influent element. However, simply increacing the number of civil servants by investing more finacial money could make the administraive organization larger, and probably does not work. Buying tax consultancy service from the professionals by government could be another way instead of increacing people in government. The buyer and seller specify the service contents in contract and perform the contract severely. This new way is capable to provide the tax-payer flexible, professional and concrete consultancy service and save money for the government. Therefore, it is usefull to make reserch on the purchase of tax consultancy service to transform the administrative efficiency and make it better.This paper mainly points to the purchase of tax consultancy service by the tax bureau. It starts from the basic knowledge of public service theory. Second, it illustrates the reason why the tax bureau shall be willing to buy service and how the way of buying services by government develops. The main part of the paper is the creative system of purchase of tax consultancy by the tax bureau, which includes the buyer, seller, object, purchase way, appraisal standard and supervision. Because the tax consultancy is highly relevant to the tax administrative work, and the public has not been familiar with the tax consultancy service, there is little reserch on the topic. This paper is for the authors work in order to make some progress in the area.The first part of this paper is introduction which introduce why the author select this topic, the significance and circumstance of the research on the topic, the research thinking and method, the innovation and defection of the paper. This chapter also explains the basic conceptions of public service, tax consultancy service and the supply of the public service.The second part shows the theretical basis for the purchase of tax consultancy service by the tax bureau. The chapter contains two parts. One is to macroscopically indoduce the basis by three steps. The first one is to introduce the basic policies, laws and regulations made accordingly by the Party, the NPC and the administration government The second step is to introduce more concrete rules about the scope, way, procedure of purchase by government. The third step is take the HuBei provision’s local rules for example, explaining how the local government buy the public service. The other part of this chapter is to concretely introduce the legal duty laid upon the tax bureau by the laws frist, and then comparatively explain that the tax consultancy service actually stands in the sphere of public service which is the object bought by the tax bureau.The third part explains why the bureau shall buy the tax consultancy service with money. First, the chapter analyzes macroscopically why the administrative government develop and encourage buying public service and compares the traditional soly-provision by administration government and the way of buying service by government. Then the chapter thinks about to what extent it is necessary to buy the service instead of directly providing service.The fourth part is the desire for the purchase system of tax consultancy which includes the following questions:a. which tax bureau fits the role of buyer; b. how to specify the scope and admittance standard of seller; c. Which way shall be the proper way of buying service under the rules; d. the procedure of each way of purchase; e. how to appraise the service project when selecting sellers; f. how to supervice the seller offerting tax consultancy and what is the baisis and way o supervision.The five part illustrates the obstacles preventing the purchase of tax consultancy service and the resolutions.The six part shows the core of the future research upon the purchase of tax consultancy service and suggests how to make them better. One is to deal with reasonably the relationship between the purchase of tax consultancy service by government and the market economics. The other one is to fill the gap of legalization specially for the purchase of tax consultancy.