在美国等发达国家购买中介服务已经成为税收征管的重要组成部分。我国要进一步转变政府职能,放权于市场。各级税务机关要积极探索购买涉税专业服务的相关内容及程序,加快放开一般性的涉税服务业务的步伐,全面落实和拓宽注税行业的可做业务。 In the United States and other developed countries to purchase intermediary services has become an important part of tax collection and management. China should further transform its government functions and delegate power to the market. The tax authorities at all levels should actively explore the relevant contents and procedures for the purchase of tax-related professional services, speed up the pace of liberalizing general tax-related service businesses and fully implement and broaden the tax-paying service businesses.