本文選題：稅務(wù)師事務(wù)所 + 政府購(gòu)買��； 參考：《華僑大學(xué)》2014年碩士論文

【摘要】：隨著新時(shí)期政府轉(zhuǎn)變職能、創(chuàng)新社會(huì)管理的積極推進(jìn)，政府向稅務(wù)師事務(wù)所購(gòu)買服務(wù)成為深化稅收征管改革的一項(xiàng)重要措施。黨的十八屆三中全會(huì)審議通過了《中共中央關(guān)于全面深化改革若干重大問題的決定》，指出推廣政府購(gòu)買服務(wù)，加大政府購(gòu)買公共服務(wù)力度。國(guó)家稅務(wù)總局發(fā)布的《注冊(cè)稅務(wù)師行業(yè)“十二五”時(shí)期發(fā)展指導(dǎo)意見》明確要求研究探索通過政府購(gòu)買服務(wù)方式委托稅務(wù)師事務(wù)所提供涉稅服務(wù)的可行性。但由于這類業(yè)務(wù)處于探索和起步階段，理論研究不充分，在操作上還存在不少問題。這些在理論上和實(shí)踐中存在的問題是本研究的動(dòng)因。 本文首先介紹了相關(guān)理論基礎(chǔ)及國(guó)內(nèi)外研究綜述，隨后介紹了我國(guó)稅務(wù)師事務(wù)所從事政府購(gòu)買服務(wù)的現(xiàn)狀。其次從稅務(wù)師事務(wù)所的法律地位、稅務(wù)代理發(fā)展的動(dòng)因、各方需求等多角度，基于新公共管理與新公共服務(wù)理論、社會(huì)治理理論、委托代理理論分析，論證了目前我國(guó)稅務(wù)師事務(wù)所從事政府購(gòu)買服務(wù)存在的可行性。然后通過研究與把握政府購(gòu)買服務(wù)的類型，提出了稅務(wù)師事務(wù)所從事政府購(gòu)買服務(wù)的模式，以便于實(shí)踐中選擇運(yùn)用。另外結(jié)合我國(guó)目前稅務(wù)師事務(wù)所從事政府購(gòu)買服務(wù)的案例分析了我國(guó)政府購(gòu)買稅務(wù)師事務(wù)所服務(wù)存在的問題。最后，針對(duì)稅務(wù)師事務(wù)所從事政府購(gòu)買服務(wù)中存在的問題提出了一些諸如建立制度、稅務(wù)師事務(wù)所加強(qiáng)自身建設(shè)等對(duì)策建議。 本文的研究成果進(jìn)一步豐富了稅務(wù)師事務(wù)所從事政府購(gòu)買服務(wù)的理論研究，為推動(dòng)注冊(cè)稅務(wù)師開展這類業(yè)務(wù)提供了良好的理論支撐與實(shí)踐支持。
[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.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.45;F233

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本文編號(hào)：1808066