Research On Tax Department Purchase Of Tax-related Professional Services

With the rapid economic development and the continuous reform of the tax system,the state has put forward higher requirements for the construction of a tax modernization system.In recent years,important measures such as optimizing the business environment,reforms to streamline administration,large-scale tax reductions have been continuously introduced in the tax field which has reduced the burden on enterprises and increased the sense of taxpayers' gain.However,tax reforms have led to a rapid increase in the number of taxpayers,the tax-related matters are becoming increasingly complex and the tax demand is constantly increasing.The existing human resources of the tax department cannot effectively meet the challenges brought about by the reform of the tax system and purchasing services as a new way of working can be effective relieve the current pressure on tax authorities.This article takes Wuhai's tax department to purchase tax-related professional services from tax intermediaries as as a case study.It analyze from purchase method,service process,risk prevention and result evaluation.It fully shows the purchase process and provides tax authorities with the purchase of tax-related professional services experience.However,due to the relatively short development time for Wuhai's tax departments to purchase tax-related professional services and many problems have been exposed in practice that mainly focusing on the less types of services purchased,rent-seeking risk in purchase,lacking of supervision and evaluation mechanism,the immature development of tax intermediaries and so on.On this basis,this article combines new public management theory and public governance theory,analyzes the causes of problems and draws on foreign experience to propose countermeasures for promoting the Wuhai's tax department to purchase tax-related professional services.It provides a practical experience for tax department to purchase tax-relatedprofessional services in a deeper level.