政府购买涉税公共服务法律保障问题探讨

Discussion on Legal Protection of Government Purchase of Tax-related Public Service

政府购买公共服务作为公共服务供给的一种新形式,在发达国家已有五十多年的实践,已形成比较成熟的制度体系。党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》明确提出推广政府购买服务。近年来,各地税务机关也都在进行购买涉税公共服务的试点工作。但在实践中,法规的不完善导致实施过程中涉税公共服务范围不统一、提供服务的方式不合理、购买过程不规范透明、采购双方的权责划分模糊等问题的出现,亟待有关法律制度的保障。本文通过对我国现有的政府购买涉税公共服务法律制度的分析,找出现有的法律法规中存在的不足,同时结合在实践中出现的问题,为完善我国政府购买涉税公共服务法律保障提供建议。

Government purchase of public services has developed into a mature system in developed countries with 50 years’practice as a new form of supply of public service. “Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform”by the third Plenary Session of the 18th Central Committee of the CPC clearly proposed to promote government purchase of services. In recent years, local tax authorities are also in the pilot work of purchasing public service related with taxation. But in practice, improper laws and regulations resulted in a series of problems such as unclear scope of public service, improper way in service providing, non-transparent or non-standard purchase procedure, unclear division of responsibilities between different parties. The urgent matter is to build a proper legal system for the purchase. Based on the analysis of the current legal system of the government＆#39;s purchase of tax-related public service, the paper points out the faults, and forwards some suggestions of improving legal protection of our government purchase of tax related public service.