Research On The Expert Liability Of Certified Tax Agents

Certified Tax Agents is to refer to the professional staff who getting logon taxation affairs division hold job credentials according to the law . All around the world's legislation of the expert liability of CTA are enacted explicit. The American's legislation and japanese's legislation is perfect but China's law system existdeficiencies. Therefore, there is great need to perfect China's expert liability of CTA by draw lessons from other countries.The nature of the expert liability of CTA is a debated problem.The author holds that the nature of expert liability of CTA should not remain single, it should be the complex system of liability for contract, the liability for tort and for tort and the coincidence of the liability for contract. The CTA break the contract which about tax affairs should assume contract liabilities. The CTA break the compulsory law shoud assume tort liabilities.And when the CTA caused other property lost in the process of executing tax agreement,he is possible to undertake tort responsibility or contract liablities.The compose important condition of the expert liability of CTA is also a debated problem,there are two kinds scientific principle or law view . The Compose important condition can be devided into Cause harming behavior,fault, damages fact , the causal relationship. Since liability for tort is the emphasis of this thesis, here introduces the imputation principle and the fault element in the elements of tort. How to define a CTA's fault has always been the focus of argument between accountants and jurists.The author thinks that the abidance of Generally Accepted TAX Standards and the maintenance professional discretion should be combined to define a CTA's fault. The legislation should definite the third party. By the division of responsibility,should be diferentiate intention and negligence. As intention, the CTA should bear joint and several liability,as negligence,the CPA assumes everal liability.The relief responsibility of the expert liability of CTA is limited. Because CTA should Pay higher attention to duty. The article devided the relief responsibility into two parts: fault of the aggrieved party, and Government behavior. With this basis we have done the further analysis.There are two legislation hold about the subject of expert liability of CTA.The author hold that the form liability of Taxation affairs object is vicarious liability, but for the long, as the uniform of act and liability, it's necessary to recognize the CTA's individual liability ,and it's depend on the development of insurance for profession liability and Pay for fund system of CTA.