Research On Government Regulation Of Tax-related Professional Service Institutions In L City

Under the background of the modernization of tax governance,with the rapid increase of newly established tax-related entities and the emergence of bamboo shoots of preferential tax policies,China’s tax-related professional service industry has entered the stage of comprehensive development,and the government supervision of tax-related professional service institutions also needs to adapt to the pace of development of tax-related professional service institutions.In this context,the multi-governance approach can effectively alleviate the phenomenon of government failure and achieve effective and accurate supervision of tax-related professional service institutions.This paper relies on the government supervision status of tax-related professional service institutions in L city to carry out a systematic analysis.First of all,this paper introduces the background,purpose and significance of the research,and compares and evaluates the current situation of the research on government supervision of tax-related professional service institutions at home and abroad.Secondly,this paper introduces the main theoretical basis of the paper’s multiple governance theory and principal-agent theory,and expounds related concepts such as tax-related professional service institutions,tax-related professional service institutions government supervision,and the current situation of tax-related professional service institutions government supervision in L City.By using the dual investigation method of questionnaire and interview,the paper summarizes the problems existing in the government supervision of tax-related professional service institutions in L City and analyzes the causes.Thirdly,based on the actual situation of L city,this paper designs the government supervision optimization scheme for tax-related professional service institutions in L City,and proposes the safeguard measures for the government supervision optimization scheme for tax-related professional service institutions in L city on the basis of constructing the optimization scheme.The government supervision optimization of tax-related professional service institutions can provide a more suitable development environment for the majority of tax-related professional service institutions in L City,which is conducive to promoting the steady development of tax-related professional service industry.The various government regulatory bodies in L City should fully draw on advanced theories and advanced experience,and combine the actual situation of tax-related professional service industry in L City.Continuously improve the government supervision level of tax-related professional service institutions from the aspects of "prior control","in-process supervision" and "post-evaluation",build a better and more efficient supervision system,comprehensively improve the quality and efficiency of supervision work,and promote the harmony of collection and payment.