Research On The Legal Regulation And Restriction Of The Certified Public Tax-Expert Vocation In China

The certified public tax-expert vocation is the inheritance and development of the tax deputy vocation. It is the inevitable result of the tax deputy vocation developing into certain phase. The tax deputy refers to the generous term for every kind of behaviors in which the tax deputy transacts tax matters entrusted by the taxpayer and the tax deduction obligor within the restricted deputy range. The tax deputy vocation is a kind of service industry dealing with the tax deputy. In most occasions, the concepts of "certified public tax-expert vocation", "tax deputy vocation" and "tax agency vocation" are generally interchangeable. This interchangeable usage leads to the unnecessary conceptual confusion. Therefore, the writer puts forward the clarified concept of the certified public tax-expert vocation, which is the vocation specializing in the tax agency service regarding the certified public tax-expert as the main performing body and independent of the tax institutions and taxpayers. The origin of the certified public tax-expert vocation can be retraced to as early as the Maiji Reform in Japan in 1896. The certified public tax-expert vocation in our country (then "tax deputy") was developed with plans and approaches in the early 1980s to meet the requirement of the foundation of the country, the perfection of marker economy and the tax system reformation in further depth and the objective need of taxpayers. In 1994, the National Main Office of Tax issued "the Trail Operation Method of Tax Deputy", which symbolized the start-up of the market of the tax deputy. In 1996, Ministry of Personnel and the National Main Office of Tax jointly issued " the Temperate Regulations of the Qualified System of the Certified Public Tax-expert" to apply the certified public tax-expert regulations across the tax deputy vocation and stimulate the development of the tax deputy furthermore and at last to form the certified public tax-expert vocation. In the review of the formation process of the certified public tax-expert vocation in our country, we can clearly observe that the certified public tax-expert vocation in our country is a new industry whose development is still not mature enough and needs further research. It is quite necessary to do research on this industry from the angle of the legal regulations.and restrictionLegal Regulation and Restriction on the Vocation Admittance : in any country, the certified public tax-expert vocation only applies to the "certified public tax-expert" who has rich experiences on the practical taxation, relatively adequate theoretical knowledge on the taxation and accounting as well as the fundamental knowledge of laws. The first one to give the legal regulations and restrictions of the admittance of the vocation of the certified public tax-expert vocation (then called the tax deputy vocation) was the "the Trail Operation Method of Tax Deputy" issued in 1994 by the National Main Office of Tax. This method puts forward the a complete system of the vocation admittance of the tax deputy vocation: passing the unified qualification examination for the tax-experts, granting the certificates, lodging the job applications, registering, examining and issuing the certificate to permit the business operation, joining the tax deputy institution and then starting the business. In 1996, "the Temperate Regulations of the Qualified System of the Certified Public Tax-expert" issued by Ministry of Personnel and the National Main Office of Tax is the vocation admittance in a real sense. At present, the vocation admittance system of the certified public tax-expert vocation in our country is mainly based on "the Temperate Regulations of the Qualified System of the Certified Public Tax-expert", and has the supporting systems of examinations, registering and the establishment of the offices. The whole regulation and restriction is a automate system and is under graduate perfection, generally has formed a good vocation admittance system. In the legal regulation and restriction of...