Research On The Purchase Of Professional Social Services By The State Tax Inspection Department

With the change of government management function and the continuous maturity and development of the national market economy,the professional social service institutions have played an increasingly important role in the social governance of our country.In recent years,the tax economic order is more complex and changeable,the diversification of enterprise management is obvious.The activities of tax fraud are increasingly organized,specialized,cross regional and intelligent,and the contradiction between professional strength and personnel quality is lagging behind the need of audit modernization.Under this situation,the State Tax Inspection Department of C province began to explore the professional social services,and achieved some achievements in the realization of tax compensation,the relief of human resources pressure,and the strengthening of internal management of enterprises,but there are also some urgent problems to be solved.In this paper,the whole process of purchasing tax inspection professional service in C province is examined in detail,and the present situation of the professional service for tax inspection is summarized.It can be seen that there are many problems in the current C province to purchase the professional service of tax inspection,which mainly involves the scope and process,the inspection conclusion,the use of inspection funds,the rent seeking and the leaking wind risk and so on.On the basis of this,combining with the principal-agent theory,this paper analyzes the reasons for the professional service of the tax inspection,and draw lessons from foreign experience to construct the process template for purchasing professional services of tax inspection and plan feasible development paths,in order to improve the standardization and specialization of the professional service for the purchase of tax inspection.