Research On The Purchase Of Public Services By Tax Authorities

In recent years,with the continuous promotion of the government the policy of simplifying administration and delegating power,it is particularly pointed out that it is necessary to further strengthen and broaden the intensity and scope of government organs at all levels to purchase public services.At present,in the process of tax collection and management of tax authorities,building a modern tax collection and management service system is an important measure to strengthen the attention to the needs of taxpayers’ tax service.The introduction of third-party service institutions and the purchase of public services by tax authorities are not only conducive to the rational allocation of tax service resources,improve the tax service efficiency and service level of tax authorities,and promote the process of tax modernization;At the same time,it is conducive to promote the improvement of the theoretical system,build a harmonious collection and management relationship,and realize efficient economic regulation.In practical work,it is of great significance to gradually improve the supply and demand of tax services and improve the quality of tax services.This paper takes the construction path of Wudi County Tax Bureau’s purchase of public services as the object for research and analysis.Through the use of interview,comparative analysis,field research,case analysis and other analysis methods,based on Wudi County Tax Bureau,this paper deeply studies and analyzes the current situation and existing problems of tax authorities’ purchase of public services,and further analyzes the reasons for the existing problems,so as to combine with the new era,new situation,new policies and so on,Put forward the path strategies to promote the further development of tax authorities’ purchase of public services.Wudi County tax bureau has begun to speed up the process of outsourcing the purchase of tax services since the merger of state and local taxes in 2018,This has effectively improved the quality and efficiency of tax service of Wudi County Tax Bureau,such as dangers of legal norms,few alternative tax services to the main body,low efficiency of tax service,confusion of management,lack of assessment and supervision mechanism and so on.Combined with the advanced public service management experience at home and abroad,to improve the purchase of public services in W county from five aspects: improving the legal mechanism,establishing market supporting services,improving the quality of practitioners,enriching market-oriented experience and improving the assessment mechanism,and hopes to lay a solid theoretical foundation for the tax authorities to purchase public services,It is expected to provide more guidance for the tax department to purchase public services and truly improve the taxpayer’s tax compliance.