Research On Certified Tax Agent Firm’s Working In Government-purchase Service

With the governmental functions transformation in a new age and the positiveadvancement of innovative social management, the government’s purchase of servicefrom certified tax agent firms becomes a significant measure in the deepening of taxcollection and supervision reform. The third plenary session of the eleventh centralcommittee has passed CPC Central Committee’s Decision on the Major Issues inComprehensively Deepening Reform and states to popularize thegovernment-purchase service and to increase the government-purchase degree inpurchasing public service. It is clearly required in the Development Guidelines forRegistered Tax Agent Industry in the12th Five-Year Plan Period issued by the StateBureau of Taxation that the feasibility of entrusting certified tax agent firm to offertax-related service by the means of government purchase of service shall beresearched and explored. However, there are many problems in operation, becausesuch service is in an exploratory and start-up phase and the theoretical research isinsufficient. These theoretical and practical problems are the causes of the research.The paper firstly introduces the related theoretical basis and review research athome and abroad, then introduces the current situation of Chinese government’spurchase of service from certified tax agent firms. Secondary, based on the analysis ofthe new public management and new public service theory, social governance theory andprincipal-agent theory, the paper demonstrates the current feasibility of certified tax agentfirm’s working in government-purchase service from the perspectives of the legal status ofcertified tax agent firm, the causes of tax agent development and multi-parties demands, etc.Then, by researching the types of government-purchase services, it puts forward themodes of certified tax agent firm’s working in government-purchase service so as tofacilitate the selection and use in practice. In addition, combined with the currentcases on certified tax agent firm’s working in government-purchase service, itanalyzes the problems in Chinese government’s purchase of service from certified taxagent firms. Finally, aiming at the problems in certified tax agent firm’s working ingovernment-purchase service, the paper puts forward some suggestions, such as build a system and strengthen self-construction in certified tax agent firm.The research results of the paper further enriches the theoretical research oncertified tax agent firm’s working in government-purchase service and offers a goodtheoretical and practical support for promoting registered tax agents to start up suchbusiness.