Research On The Function Orientation And Industry Development Of Tax Intermediary In China

Since the 18 th CPC National Congress, the CPC central committee and the state council speed up the pace of streamlining government and delegating authorities, and the changing of government function.The meeting demands that deal with the relationship between government and market, the market plays a decisive role in the allocation of resources. The tax department as an important functional department of government, the development of social tax management function has became an important trend.At the same time, with the rapid development of social economy, the increasingly complex tax system structure, the new tax reform has been facilitated, the growing number of taxpayers, which makes the tax authority only on its own strength is difficult to meet the demand of taxpayer’s growing tax payment. With the power of tax agency can improve the accuracy of the tax collection and administration, to provide more effective tax services for taxpayers, improve tax compliance, establish harmonious relationship, and promote the development of tax agency in China has became the inevitable requirement of the construction of modernization of tax.Although tax agency industry has made great development in our country, but its function is still not clear, many problems in industry development. In this paper, we analysis function orientation in the process of understanding is not enough, at the same time, based on the experience of the developed countries tax intermediary industry development, put forward opinions on the development of tax intermediary industry in our country.In this paper, we research the function orientation of our country’s tax agency and problems related to the industry development, is divided into the following six parts.The first part introduces the selected topic background and research significance, the domestic and foreign literature review,innovation points and deficiencies; The second part introduces the related concepts of tax agency, including the basic connotation of tax agency,the business scope of tax agency,the theory analysis of tax agency including the new public management theory, tax compliance cost benefit theory andthe theory of supply and demand, respectively analyses in theory and application from the different aspects of tax authorities and taxpayers, and also introduces the development of tax agency in China, summarizes the development of tax agency in China experienced four stages; The third part analyses our country tax intermediary function orientation and the existing problems in the development of industry, first analyses our country tax intermediary function orientation of the importance of industry development, and then analyses the process of our country’s tax intermediary function orientation and disadvantages, and finally analyses the existing problems in the development of industry, including the problems of tax authorities, taxpayer and the tax agency itself. The fourth part introduces tax agency in the developed countries,mainly introduces the Japanese and Australian tax intermediary function orientation and the system, and reviews the development experience of foreign tax agency.The fifth part based on the analysis of the current situation and problems of the above, combined with China’s national conditions to build a collection,pay and intermediary tripartite mechanism to definite the functions of tax agency in our country.on this basis, we put forward the concrete suggestions pointing at the external environment of tax intermediary operation including the departments of the government,taxpayers and tax agency,which hopes to play a better role of China’s tax intermediary function orientation, to promote industry healthy and rapid development.