| In the context of the reform of government departments and institutions,the government has gradually explored the use of market-oriented means to improve service efficiency,and"government purchase of services" has been used and promoted.Land tax and the tax authorities in countries combined,the collection and management system reform under the background,taxpayers need double highlights,shall be window workload has increased dramatically,to alleviate the contradiction between supply and demand,save administrative costs,improve the quality of services,the tax system shall be also tend to adopt the way of purchasing service to resolve the problem.In recent years,the work of tax authorities purchasing services has been carried out in China and achieved remarkable results.However,there is no denying that the short development time and lack of experience of new things,coupled with the particularity of tax authorities’ stricter professional requirements for service personnel in the process of purchasing services,make tax authorities still have many shortcomings in the process of purchasing window services.Therefore,analyzing the problems existing in the process of tax department’s purchase of window services and putting forward effective solutions is the only way to improve the level of tax department’s purchase of window services.This paper takes tax authorities in F district of Shandong Province as an example to analyze its current situation.Through the combination of practice and theory,taking the contract governance theory as the general framework,this paper divides the "problem of tax authorities purchasing window services" into three stages of "contract integration-contract operation-contract separation",and carries out research and discussion in stages in combination with the new Principal-agent theory and power rent-seeking theory.Comprehensively using the research methods of questionnaire survey,interview and comparative analysis,the questionnaire is distributed to taxpayers,payers and tax personnel respectively,and the personnel in different positions of the tax service office are selected for interview.Through the analysis of the questionnaire survey data and the interview content,the problems existing in the purchase of services by the tax authorities are tried to find out and analyze the reasons.At the same time,combined with the advanced experience and practices of other regions,We should increase the tax authorities from the following five aspects put forward purchasing service effective countermeasures,including improving the relevant normative documents for tax authorities to purchase services;accelerating the development of high-quality third-party service organizations;training professionals in tax service;establishing performance appraisal system and supervision mechanism;establishing a professional and scientific evaluation mechanism. |
