The Study On The Problem And Countermeasure Of Tax Department Purchasing Public Service Under The Professional Management Of Tax Source

The concept of government purchase public services originated from the trend of government governance and service innovation in western countries such as Europe and America since the late 1970s.The practice of foreign countries has proved that the introduction of government to purchase public services can effectively transform the functions of government operation,reduce government administrative costs,improve the quality of public services and maximize public interests.The government’s purchase of public services opens up a new path of government governance for modern administrative reform,redefines the role and mutual relationship of government,market and society in the field of public services,and promotes the positive interaction among the three.This innovative public service supply model is widely accepted by governments around the world.In recent years,Chinese governments at all levels have continuously promoted the work of streamlining administration,delegating power,and improving services.Transforming government functions and building a service-oriented government have become a key link in comprehensively deepening reform.As an important part of the government,tax departments explore the purchase of public services and follow the concept that the market plays a decisive role in resource allocation,which is conducive to accelerating the construction of service-oriented tax authorities.Tax departments that adopt the professional management mode of tax source have the characteristics of flat organization setting and professional business process,etc.,which are special when trying to buy public service practice by the government.This paper takes tax departments under the mode of professional tax source management as the object of study.Starting from the theoretical basis and policy basis of government purchase of public services and combining with the perspective of taxpayer demand management,it analyzes the actual situation of such tax departments’ purchase of services,summarizes the existing problems and causes,and puts forward relevant countermeasures...