Research On Intermediary Services Purchased By Mile County Tax Service

Since the 18 th National Congress of the Communist Party of China,the CPC Central Committee has attached great importance to building a service-oriented government.In the report of the 19 th National Congress of the CPC,which stressed the importance of transforming government functions.it point out in order to build a service-oriented government and satisfy our people,the government need further streamlining administration and delegating power,innovating the way of supervision,enhancing the government’s credibility and executive power,The ultimate goal of deepening the reform of tax authorities is to optimize the tax-business environment.The implementation of the reform measures at the grassroots tax authorities will not only reduce the burden on taxpayers,but also on tax officials.At present,China’s economy and society are developing at a high speed.With the rapid development of economy and the diversification and complexity of economic forms,as well as the accompanying continuous reform of tax system,higher requirements have been put forward for tax administration.After the consolidation of national and local taxes authorities in 2018,the number of taxpayers and tax-related issues faced by grassroots tax authorities increased dramatically,and the tax demands of taxpayers also increased.Grassroots tax officials were faced with great pressure of collection and management and risks of collection,so they are hard to cope with the challenges and risks that brought by the tax reform.In the future,it must be weak and unable to bear the growing demand for taxation if tax collection and management only rely on the strength of tax authorities.Moreover,the current extensive tax management mode has been difficult to adapt to the requirements of the new economic form,which has seriously affected the development of the revenue function of the grassroots tax authorities.Therefore,this paper aims to explore a new tax collection and management mode that conforms to the current economic form and the reform requirements of "deregulation and service",so that to provide taxpayers with more high-quality and professional services.The purchase of tax intermediary servicescanberegardedasanewmodeoftaxcollectionandadministration,which can better relieve the pressure and difficulties faced by tax authorities.This paper mainly to take Mile’s land value-added tax liquidation as the breakthrough point to study the feasibility of government purchase tax intermediary services,which based on the analysis of current situation of the development of tax agency and cooperation on the basis of the status quo and tax authorities.To analysis of the feasibility,the article will use three kinds of research methods literature research,case analysis and interview method,and put the new public service theory,the public governance theory and the theory of service oriented government as its theoretical basis.At the same time,supplemented by the author’s work experience in the land value-added tax liquidation of the analysis of the current situation and difficulties that the authorities faced to states the necessity of purchase intermediary services.Then,using the public policy analysis method to analysis whether it is feasible in detail.Finally to purchase tax intermediary service.In the end,put forward the strategy and suggestions of government purchase tax intermediary service.Ultimately provide theoretical suggestions to improve the efficiency of tax collection and administration,and promote the construction of harmonious relations.