税务机关职能外包:国际实践及对我国的启示

Function Outsourcing of Tax Authorities: International Experience and Enlightenments

随着各国税务机关对实现政府行政改革目标和提高税收管理效率不断进行探索,税务机关部分职能的外包作为改善纳税服务供给机制、提高纳税服务质量、降低税收征管成本的重要方式之一,在各国税务机关的实践中发挥越来越显著的作用,并呈现出外包服务内容不断拓展、外包主体日趋多元等特征,这些经验对于我国税务机关探索公共服务供给机制创新具有重要借鉴意义。

As one of the important ways of improving tax service supply mechanism, improving tax service quality and reducing the cost of tax collection, function outsourcing of tax authorities is playing an increasingly important role in the practice of tax authorities all over the world. By exploring the ways of achieving the administration reform goal and improving the efficiency of tax administration, the practice of function outsourcing presents the following features, including expanding scope of outsourcing service and diverse main part of outsourcing. Those experience provide some enlightenments for China＇s innovation of public service supply mechanism by tax authorities.