税务机关纳税咨询服务采购研究

发布时间：2018-09-10 09:21

【摘要】：税收征收是较为复杂的行政活动,税收法律法规及相关知识专业、深入,没有专业背景的普通纳税人难以掌握,这实际上也加大了税务机关开展税收征收管理的难度。制约税务机关最突出的因素是人员编制,如果增加财政预算用于增加人员编制,不仅会使税务机关的机构臃肿,不符合精简政府的发展趋势,也容易产生人浮于事的弊端。政府向专业机构采购纳税咨询服务可以避免增加人员编制,采用市场竞争机制选择专业机构,以契约的方式确定服务内容,严格监督、评估服务规模和质量,这样不仅可以为纳税人提供灵活、专业、具体的纳税咨询服务,还能够提高财政资源的利用效率。因此,研究税务机关采购纳税咨询服务对转变和改善税务机关行政职能能效有着重要的积极作用。本文在纳税咨询服务采购在实践中鲜有开展的情况下,全面的探讨纳税咨询服务的必要性并提出制度设计的构想,以期对纳税咨询服务采购有效的付诸实践提供智力支持。全文分为六个部分,具体为：第一部分是绪论,介绍了选题的原因、研究意义、国内外的研究概况、研究思路、研究方法以及创新与不足,同时解释了公共服务、纳税咨询服务以及公共服务采购等基本概念。第二部分是我国税务机关采购纳税咨询服务的理论依据,分别从宏观层面和具体层面介绍了税务机关采购纳税咨询服务的法律依据。在宏观层面,首先是党、人大以及政府确立和倡导政府采购公共服务的基础性政策、法律和法规,其次深入介绍有关采购范围、采购方式、采购程序等细节的党政国法。第三又以湖北省为例,介绍地方政府将一定范围内的公共服务纳入到政府采购范围的地方规定。在具体层面,首先从国家法律中寻找到纳税咨询服务是税务机关法定职责的依据。然后用比较分析的方法将纳税咨询服务纳入公共服务的范畴,成为税务机关采购的内容。第三部分是我国税务机关采购纳税咨询服务的现实缘由和难点,首先从政府采购公共服务的宏观层面分析推广和倡导政府采购公共服务的原因,比较政府采购公共服务与传统的政府单一供给公共服务的优劣。然后从税务机关面临的客观条件的约束等困境中分析税务机关以采购形式提供纳税咨询服务的必要性。第四部分是我国税务机关采购纳税咨询服务的制度设计,制度内容主要包括纳税咨询服务的内容是哪些；哪些税务机关适合做采购人；服务者的范围和准入标准如何确定；在法定框架下应当选择什么样的采购方式；不同的采购方式的采购程序是如何安排的；在选择服务者时,如何评价服务者的服务方案；在履行契约过程中,如何对服务者提供纳税咨询服务进行监督,监督的依据和方式是什么。第五部分分析我国税务机关之所以还没有开展纳税咨询服务采购的难点以及解决这些难点的思路。第六部分是对税务机关采购纳税咨询服务未来研究核心问题的分析与改进建议。一个核心问题是要处理好政府采购与市场经济的关系,另一个核心问题是要完善政府采购公共服务的专门立法。
[Abstract]:Tax levy is a complicated administrative activity. Tax laws and regulations and related knowledge are specialized. It is difficult for ordinary taxpayers without professional background to grasp them. In fact, this also increases the difficulty for tax authorities to carry out tax levy management. Staffing will not only make the tax authorities overstaffed, not in line with the development trend of streamlining the government, but also easily lead to the drawbacks of overstaffed people. Assessing the scale and quality of service can not only provide flexible, professional and specific tax consulting services for taxpayers, but also improve the efficiency of the use of financial resources.
This paper discusses the necessity of tax consulting service and puts forward the conception of system design under the circumstance that tax consulting service procurement is seldom carried out in practice, so as to provide intellectual support for the effective implementation of tax consulting service procurement.
The full text is divided into six parts, specifically:
The first part is the introduction, which introduces the reasons for selecting the topic, the significance of the study, the research situation at home and abroad, research ideas, research methods and innovation and deficiencies, and explains the basic concepts of public services, tax consulting services and public service procurement.
The second part is the theoretical basis of tax payment consulting service procurement in China's tax authorities. It introduces the legal basis of tax payment consulting service procurement in the tax authorities from the macro level and the specific level. Thirdly, taking Hubei Province as an example, it introduces the local regulations that local governments bring public services within a certain scope into the scope of government procurement. Then the tax consultation service is brought into the public service category by the comparative analysis method and becomes the purchasing content of the tax authorities.
The third part is the realistic reasons and difficulties of tax consulting services purchased by tax authorities in China. First, the reasons for promoting and advocating government procurement of public services are analyzed from the macro-level of government procurement of public services, and the advantages and disadvantages of government procurement of public services and traditional government single supply of public services are compared. This paper analyzes the necessity for tax authorities to provide tax consulting services in the form of procurement under the constraints of objective conditions.
The fourth part is the system design of tax payment consulting service for tax authorities in China, which mainly includes the contents of tax payment consulting service, which tax authorities are suitable for purchasing, how to determine the scope of service providers and admission criteria, what kind of procurement methods should be selected under the legal framework, and different purchasers. How to arrange the purchasing procedure, how to evaluate the service plan of the service provider when choosing the service provider, how to supervise the service provider in the process of fulfilling the contract, and what is the basis and method of supervision.
In the fifth part, the author analyzes the difficulties that the tax authorities haven't carried out the procurement of tax consulting services in China and the solutions to these difficulties.
The sixth part is the analysis and improvement suggestions on the core issues of future research on tax payment consulting services for tax authorities.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.45;F812.42

【共引文献】