The Discussion On The Legal Regulation And Restriction Of The Certified Tax Agents Industry

With the establishment and improvement of socialist market economic system and the deepening of the reform of the tax, the certified tax agents industry is developing .After experiencing the stages of experimental units, reforming system and regulating development, it has become an important part of socialist market service system. As a professional social intermediary service industry with dual functions of tax-related evidence and tax-related service, the certified tax agents industry has become an important force in promoting taxpayers to pay taxes in good faith and propelling advancement of tax revenue. However, due to the late start of this industry, its survival environment of the rule of law remain to be improved. Meanwhile, as the further development of industry and expanding of business scope, there has been a series of new circumstances and problems .So it is important and urgent to regulate and restrict this industry by means of reasonable, perfect law. This article intends to put forward the relevant suggestions by way of analysis of the current situation and existing problems on the legal regulation and restriction about the certified tax agents industry. There are four parts in this article.Part One: the general theory. At first, from the beginning of related concept of the certified tax agents industry, the author intends to define the concept of certified tax agents, certified tax agents firms and the certified tax agents industry clearly. Next, the author is going to elaborate the characteristics and working principles of the certified tax agents industry. The aim of this section is to introduce the general principles in order to be prepared for putting forward and solve the problems.Part Two: current situation and the existing main problems of legal regulation and restriction on the certified tax agents industry. Firstly, this part systematically clears up current situation of legal regulation and restriction on the certified tax agents industry. Then the author puts forward three following questions by combining cases analysis: the first is that legislation lags behind and the legal system is not perfect; the second is that the legal status of the industry is not clear; the third is that certified tax agents firms are lack of criterion in action and strict quality control system.Part Three: analysis of the cause of the existing problems of legal regulation and restriction on the certified tax agents industry from the point of view: real environment in tax law, human nature, certified tax agents firms and practitioners and regulatory regime.Part four: perfect Chinese legal regulation and restriction on the certified tax agents industry. This part is so important that this paper proposes six aspects related improved suggestions. The first is to enhance the level of the force of law and establish a unified, standardized legal system of this industry; the second is to make clear legal status of the industry and enact strict market access; the third is to create a favorable legal environment in tax; the fourth is to set up the management system that combines the government regulation with industry self-discipline ;the fifth is to strengthen the internal management system of certified tax agents firms; the sixth is to regulate professional behavior of certified tax agents and set up the system of subsequent education and professional ethics.