Research On Tax Intermediary Services Purchased By Kunming Municipal Government

Since the 18th CPC National Congress,the CPC central committee and the statecouncil speed up the pace of streamlining government and delegating authorities,andthe changing of government function,to Let the market play a decisive role in the allocation of resources and the government play the role better.The 19th CPC National Congress clearly put forward the idea of implementing new development,taking deepening supply-side structural reform as the main line,and building a modernized economic system.On the one hand,as an important function of government,tax service and tax collection management reform is an important means to promote supply-side structural reform.On the other hand,as an important functional department of the government,the socialization of tax management functions has become an important trend.At the same time,with the rapid development of social economy,tax system structure is increasingly complex,new tax system reform is constantly promoted,and the number of taxpayers is constantly increasing.Therefore,tax authorities cannot meet the increasing tax payment demands of taxpayers by themselves.In the new era,promoting the government to purchase tax intermediary services is an inevitable requirement for comprehensively deepening the reform of tax collection and management system,and an objective need for transforming government functions,innovating public management,improving the way of providing public services and building a service-oriented government.In recent years,although the Chinese government has achieved certain development in the purchase of tax intermediary services,it is still in the practice stage as a whole,its functional positioning is still unclear,and there are many problems in the development of the industry.Based on the supply side tax reform as Angle of view,the research comprehensively analyzes the tax management on the basis of the present situation and the current situation of the development of tax agency,multi-angle analysis the feasibility of the government purchase tax intermediary services,along with the authors experience in the specific work and the study of the typical cases of government purchase tax intermediary services,to support the necessity of carrying out the work.At the same time,the dissertation further analyzes the problems existing in the current government purchase tax intermediary services,and government purchase tax intermediary services at home and abroad for reference,the relative development experience,perfect the legal protection,sound system,establish a scientific budget system,optimizing operation process,improve the supervision and evaluation mechanism,strengthen the construction of intermediary institutions themselves,to strengthen the construction of information system and so on seven aspects put forward policy Suggestions,in order to build modern mechanism of government purchase tax intermediary services,help modern tax management system and management ability.To study the problems related to the purchase of tax intermediary services by the Chinese government,this research is divided into the following five parts.The first part introduces the background and significance of the topic,literature review at home and abroad,research contents and methods,innovation points and deficiencies.The second part introduces the relevant concepts and theoretical basis of the government's purchase of tax intermediary services,including the basic connotation of tax intermediary and the business scope of tax intermediary.The theoretical analysis of the government's purchase of tax intermediary includes the new public management theory,public product theory and governance theory.The third part analyzes the feasibility and development status of tax intermediary services purchased by the Chinese government,and takes kunming as an example to analyze the problems existing in the purchase of tax intermediary services by the Chinese government.In the fourth part,developed countries and some domestic developed regions of government purchase tax intermediary services are introduced,mainly introduced the Japan,the United States and the British government purchase tax intermediary service experience and Chinese practice,guangzhou and other places of Beijing,shandong,and experience to the development of government purchase tax intermediary services at home and abroad are reviewed.The fifth part based on the analysis of the current situation and problems of the above,combined with China's national conditions for the government to buy tax intermediary service puts forward the concrete policy Suggestions,hope to better play to the role of the government purchase tax intermediary services,to better play to the tax agency service in the national economy,the service taxpayer,the role of the service revenue management.