Research On The Purchasing Tax-related Public Services By China's Tax Authorities

The development of socialist market economy in China has put forward higher and faster requirements for the construction level of modern tax system.In the face of a series of major measures to deepen the tax reform,including “reform of the national land tax collection and management system”,“business tax replaced with VAT”,“deregulation and service”,“tax reduction and fee reduction”,tax authorities are unable to cope with problems such as the expansion of taxpayers' scale,the increase of tax enforcement risks and the improvement of the quality of tax payment services.It is urgent to alleviate the current tax collection and payment contradiction by purchasing tax-related intermediary services.In recent years,a few economically developed provinces have conducted useful practical explorations on tax-related service procurement with remarkable results.However,for nationwide tax authorities in general,government procurement of tax-related services have low priority in government practice with small scale,unclear procurement process and low quality intermediary service.This have affected the potential advantages of intermediary tax-related public services and limited tax-related public service procurement.By analyzing the reasons that restrict and promote the development of tax-related public services purchased by China's tax authorities to a higher level,this paper puts forward suggestions to promote the standardization and scientificalization of procurement activities,hoping that tax authorities at all levels in China can objectively recognize the positive role played by tax-related intermediary organizations in tax collection and management and attach importance to the promotion.Intermediary agencies can correctly handle the relationship with tax authorities and taxpayers,take an active part in government procurement activities,and fulfill their due social responsibilities.