税务师事务所从事政府购买服务研究

发布时间：2018-04-26 23:04

本文选题：税务师事务所 + 政府购买　；参考：《华侨大学》2014年硕士论文

【摘要】：随着新时期政府转变职能、创新社会管理的积极推进，政府向税务师事务所购买服务成为深化税收征管改革的一项重要措施。党的十八届三中全会审议通过了《中共中央关于全面深化改革若干重大问题的决定》，指出推广政府购买服务，加大政府购买公共服务力度。国家税务总局发布的《注册税务师行业“十二五”时期发展指导意见》明确要求研究探索通过政府购买服务方式委托税务师事务所提供涉税服务的可行性。但由于这类业务处于探索和起步阶段，理论研究不充分，在操作上还存在不少问题。这些在理论上和实践中存在的问题是本研究的动因。本文首先介绍了相关理论基础及国内外研究综述，随后介绍了我国税务师事务所从事政府购买服务的现状。其次从税务师事务所的法律地位、税务代理发展的动因、各方需求等多角度，基于新公共管理与新公共服务理论、社会治理理论、委托代理理论分析，论证了目前我国税务师事务所从事政府购买服务存在的可行性。然后通过研究与把握政府购买服务的类型，提出了税务师事务所从事政府购买服务的模式，以便于实践中选择运用。另外结合我国目前税务师事务所从事政府购买服务的案例分析了我国政府购买税务师事务所服务存在的问题。最后，针对税务师事务所从事政府购买服务中存在的问题提出了一些诸如建立制度、税务师事务所加强自身建设等对策建议。本文的研究成果进一步丰富了税务师事务所从事政府购买服务的理论研究，为推动注册税务师开展这类业务提供了良好的理论支撑与实践支持。
[Abstract]:With the transformation of government functions and the promotion of innovation in social management, the purchase of services by the government from tax offices has become an important measure to deepen the reform of tax collection and management. The third Plenary session of the 18th CPC Central Committee deliberated and adopted the "decision of the CPC Central Committee on comprehensively deepening the Reform", pointing out that the government should be promoted to purchase services and the government should be strengthened in purchasing public services. The guidance for the Development of the registered tax Agent Industry during the Twelfth Five-Year Plan issued by the State Administration of Taxation clearly requires the research to explore the feasibility of entrusting the tax office to provide tax-related services through the way of purchasing services by the government. But because this kind of business is in the exploration and the initial stage, the theory research is not enough, still has many problems in the operation. These problems in theory and practice are the motivation of this study. This paper first introduces the relevant theoretical basis and domestic and foreign research review, and then introduces the current situation of our tax offices engaged in government purchase services. Secondly, from the perspective of the legal status of tax clerical firms, the development of tax agents, the needs of all parties, based on the new public management and new public service theory, social governance theory, principal-agent theory analysis, This paper demonstrates the feasibility of the government purchase service of tax clerical firms in our country at present. Then, by studying and grasping the types of government purchasing services, this paper puts forward the mode of tax clerical firms engaged in government purchasing services, so as to facilitate the selection and application in practice. In addition, this paper analyzes the problems existing in the government purchase of the services of tax clerical firms in our country. Finally, this paper puts forward some countermeasures and suggestions such as establishing the system and strengthening the self-construction of the tax agency firms in connection with the problems existing in the government purchase service of tax clerical firms. The research results of this paper further enrich the theoretical research on the government purchase services of tax agency firms, and provide good theoretical and practical support for the promotion of registered tax clerks to carry out this kind of business.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F233

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