On The Perfection Of Tax Agency System In China

Tax agent, it is to point to in the national certified within the limits prescribed by law, in the name of the tax office, accepting the entrustment of taxpayers and withholding agents to handle the tax affairs of the various the floorboard of the act. At present, the system of tax agency in the world universally, it is inevitable for the development of the socialist market economy, is the inner demand of the taxpayer, is the objective need of building harmonious relationship and publicans, also is the inevitable trend in line with international practice.After more than 30 years of development, the tax agency system in China has made great progress, but in the tax agency orientation, subject independence, business scope, laws and regulations construction, supervision and management still exist many problems. This and to realize the basic tax in 2020 compared to the requirement of the modernization, also there is a big gap. From the perspective of the theory analysis, this paper deeply analyzes the development of the taxation agency system in our country, combining with development present situation and existing problems, and draw lessons from foreign or other parts of the implementation of the successful experience of taxation agency system, from the legislation system, expanding the tax agency services, perfecting the tax agency supporting system, perfecting the supervision and management system to further improve our tax agency system in such aspects put forward its own opinions.