On Legislation Perfection Of Tax Agency System Of China

With in the development of market economy and legal construction in China, Act on the aspect of tax collection is also increased, items about tax returns,tax payment and taxpayer relief are complication and specialization gradually, and people's daily life are more and more busy, there's no extra time and energy to face to the cumbersome tax job, so it needs intermediaries offer the social service for the taxpayer. It is based on the important function of the aspect as the tax agency job opening and protect the right of taxpayers, and consider the perfection on tax agency of China, it prompts the author to study on this area.It introduces the concept of tax agency system in the preview of this article,the relationship of civil agency and tax agency,features of tax agency, descript the element of tax agency on a whole view, it makes the readers familiar with the career of tax agency gradually, then discusses the problems related to the tax agency system in China. There's 4 parts of the whole article, revolving the situation and problems exited on tax agency system in our country, discussing the necessity of the perfection of tax agency in China, and based on the legislation about tax agency abroad, the author proposed the specific advice to perfect tax agency in China.The first part, the situation and the problem existed in tax agency system in China. In this part, I describe the history of the development of tax agency in China, point out tax agency system in China is the product of the perform on the system of tax collection, this is different with market economy in western countries,it happened spontaneously. Next I deeply analyze the problems existed in tax agency system in China from tax agency woks it own,the legislation on tax agency and the practical running on tax agency.The second part is the necessity of the legislation perfection of tax agency in China. In the history of tax agency in our country, tax agency almost loses its position of independent development.Through multiple jobs later, the states approval the request on put in order to the leader group of social intermediaries of economy and forensics,unify the principles of "leading unity,management divided by industry,business compatible" about CTA and CPA, to ensure the two business develop normally and steady, and it makes this area which just emerged survived.The third part is the reference abroad on legislation perfection of tax agency of China. It introduces the situation abroad on tax agency from a comparative law, it picks up three typical countries to discuss tax agency which is USA,Germany and Japan, to provide the good experience on the legislation perfection of tax agency in China.The forth part is the suggestion on perfection of tax agency of China. For the problem existed in tax agency at present in China from the first part of the article, consider the specific condition of our country, based on the reference of the successful experiences of tax agency system abroad, this part explained the specific measures to solve the problems of tax agency in China. It includes the view of market on supply and demand,legislation systems,regulation of administration,management on qualification of practice and industry self—discipline.