A Study On The Purchase Of Tax Service By Tax Authorities In China

In recent years,with the rapid development of China's economy and the continuous deepening of the reform of government institutions,the government is constantly exploring how to improve the efficiency of the government,and how to make the invisible hand of the government and the market more harmonious,benign,efficient and orderly cooperation.Therefore,many measures have been taken.Government purchase of public services is a typical performance.The concept of government purchase of public services began to appear in the late 1970s,which originated from the field of government governance and service innovation in western countries such as Europe and the United States.In the past 40 years of foreign practice,the government has realized that the way of purchasing public services and marketization of public services can achieve the goal of effectively transforming government functions,reducing administrative costs,improving the quality of public services and maximizing public interests.This coincides with the requirements of all levels of government departments to comprehensively deepen the reform,and gradually try to promote the measures of government purchasing public services in all provinces and departments,so as to achieve the purpose of streamlining administration,decentralization,combination of decentralization and optimization of services,and realize the overall optimization of business environment.At the Third Plenary Session of the 18th Central Committee of the Communist Party of China,it was clearly pointed out that the government should promote the purchase of services and purchase services from the society through competitive means such as contracts and commissions.Since then,our government has promoted the market purchase of public services.As an important administrative department of the government,the tax authorities,as the Department implementing the national tax collection and management,are particularly important in their work efficiency and quality.Tax service is the front-line window of tax authorities.The effect of tax service is directly related to the tax revenue and the satisfaction of taxpayers.Therefore,the purchase of tax service can make the market give full play to the role of resource allocation,effectively improve the quality of tax service of tax authorities,and enhance the recognition of taxpayers.At the same time,as the government organ of tax policy implementation and tax collection,the tax organ has a high degree of professionalism and strict law enforcement power.When purchasing tax service,we must pay attention to its particularity.The purchase of tax services by tax authorities has been practiced in some regions since 2015.In 2018,the State Administration of Taxation issued the Guiding Catalogue of government purchase services in the national tax system,which makes clear the scope of public services that can be purchased by tax authorities in four categories,28 categories,66 items and further promotes the purchase.To some extent,the purchase of tax service has solved the problems of shortage of personnel,low enthusiasm and high cost of tax service,but with the implementation,there are many new problems,which affect the quality of purchase tax service.This paper takes the purchase of tax service by tax authorities as the research object,starting with the concept of tax service purchase by tax authorities,combining with the theory and policy of government purchase of public service,and aiming at the actual case of purchase of tax service by tax bureaus in District D,finds out the whole process of such tax authorities' purchase of tax service.By using the method of questionnaire,this paper comprehensively finds and summarizes the existing problems and reasons from three aspects of taxpayers,tax authorities and service providers,combined with the relevant advanced experience of tax service purchase at home and abroad,and puts forward suggestions on Optimizing Tax Service purchase by tax authorities.