Research On The Dilemma And Optimization Path Of Tax Authorities’ Purchase Of Tax Related Services In Anning City From The Perspective Of Tax Co Governance

Tax authorities purchase of tax related services is a form of government purchase services,in order to meet the demand of the tax service,the performance of the functions of tax collection and administration,enhance the level of tax management modernization,through government procurement or entrusted agency,to fords the tax service to a third party to provide social institutions,is a tax-related an innovation on the supply system of public service reform.In 2021,the central office and the State Council Office issued the opinions on further deepening the reform of tax collection and management,which is the party central committee and state council on "the 14 th Five-Year Plan" tax reform development important institutional arrangements,preliminary build optimization aims to reform and efficient unified system of tax collection and administration,Reducing the cost of collection,improving the efficiency of collection and administration,enhancing the compliance degree of tax law and satisfaction of taxpayers.In the opinions,it is proposed to let more social forces participate in tax governance on the basis of " sincere co-governance",however,from the perspective of purchasing social forces to participate in Tax Governance,at present,the purchase attitude of China’s grass-roots tax authorities is not positive enough,the purchase scope is too limited,and the promotion effect on the efficiency of tax collection and management is not obvious.Therefore,there is still a lot of room for innovation in the purchase of tax related services.The main research object of this paper is the purchase of tax related services.Taking Anning Tax Bureau as an example,this paper combs the current situation of tax related services purchased by grass-roots tax authorities,and uses field,interview,questionnaire and other methods to understand the acceptance satisfaction,needs and suggestions of grassroots tax authorities、taxpayers and tax related intermediaries on the purchase of tax related services.Through the investigation,it is found that the current purchase of tax related services has difficulties in the tax authorities,intermediaries and the whole society.Through the investigation and analysis,the reasons for the difficulties are summarized from the aspects of consciousness,attitude,professional ability,social atmosphere and system norms.Through data collection,literature review and reference,drawing on the advanced development experience of purchasing tax related services at home and abroad,this paper puts forward six optimization paths: change the concept of public service,strengthen encouragement support and guidance,create an atmosphere of co-governance,unblock information communication channels,and improve service system guarantee,so as to help the grass-roots tax authorities to purchase tax-related services practice progress,promote third-party institutions to participate in tax co-governance,so as to further improve the modernization level of tax governance.