Research On The Problems Of Purchasing Services By Tax Authorities

With the changes of the international political and economic environment,the transformation of our government's functions and the promotion of the administrative system reform,the role of the government in purchasing public services from social forces has been paid more and more attention.And this new type of public service supply model,has also played a more important role in the construction of China's modern public service system.At the Third Plenary Session of the 18 th CPC Central Committee,the Decision of the CPC Central Committee on Several Major Issues Concerning Comprehensively Deepening Reforms mentioned three times that the government purchasing services from social forces is an important part of changing government functions,innovating governance methods,and promoting the deepening reform of social undertakings which has provided the basis for purchasing services.In the process of national governance modernization,as one of the government departments,tax authorities are facing the challenge of increasing number of taxpayers and increasingly complex tax related matters.The traditional tax management and tax service need to be reformed in order to reduce the cost of the whole tax collection and management system and improve its efficiency.It is one of the way of tax authorities reform to cooperate with the social forces by purchasing service.It can give full play to the professional advantages of the social forces,reduce the law enforcement risks and tax costs of the tax authorities,improve the quality of tax collection and the degree of tax compliance.Compared with other government purchase services,purchasing services by tax authorities has its own particularities especially purchasing the services of tax intermediaries,which builds a complex relationship between tax authorities and tax intermediaries.Due to the relatively short development time for purchasing services by tax authorities in China,there are some problems in the process of development,such as imperfect construction of legal system,lack of scientific and reasonable process design,supervision and evaluation system.This article takes the FT Regional Local Taxation Bureau purchasing tax mediation services to conduct land value-added tax liquidation audits as an example.It analyzes the current status,risks and problems of purchasing services by the Chinese tax authorities in terms of purchasing methods,service processes,and project settlement.We provide constructive suggestions for promoting China's tax authorities to purchase services by summarizing the practical experience of the foreign tax authorities in purchasing services.