Studies Of The Legal System Of Tax Agency In China

The legal system of tax agency in China is regarded as the general term for the rules and regulations which are established to regulate the work of the taxpayers and the tax agents. The tax agency system is an important component of the market economic system, an important link of the tax collection and management system in the modern economic and social goods. Its regular development and implementation have important economic and social benefits. Currently, the tax agency system has made significant achievements in China after the practice of many years. It has entered into the specification development phase. However, with the development of the market economy, the changes in the tax system, continuous emergences of new situations and problems and etc, the tax agency system has revealed many problems in development. If these problems can not be properly solved, they will be a serious obstacle to the developments of the tax agency system. The essay focuses on these issues and studies hard to find out the necessary solutions.Therefore, the essay mainly directs at the needs of the tax agency system development and the problems in development at present. It systematically expounds the basic theory of the tax agency system. Based on the analysis and comparison of the advanced experiences of the western tax agency system, the writer calls to develop the legal system of tax agency fully through four following channels. These are the improvement of laws and regulations of the tax agency system, the growing of the tax agents team, the expansion of the tax agency business, the reinforcement of the tax agency independence, the perfection of the regulatory regime and disciplinary system.