The Research On The Problems And Countermeasures In The Development Of Taxation Agents In China

In the modern marketing economy, the government providing tax payment service, as the imporntant one of the public service, is imposssible and not necessary to contain all of that following the cost-to-profit priciple. The tax-payment service provided by the taxation agents is such kind of services that the taxation agents are paid to provide taxation consulting and tax payment services for the clients, the companies or the individuals under the taxing law and related guidelines. The taxation agents and public taxation sectors have the same objective and function as to promoting taxpayers to pay legally, improving the efficiency of imposing and management, assuring the growth of national tax revenue and protecting the legitimate right of taxpayers. However, the taxing agents work differently from the public counterparts in some aspects, which provide tax-payment services by their own professional knowledge and business ability.In countries abroad, the taxation agents have played an important role in taxation services. According to the statistics data, in USA,50%or above industry and commercial corporations and95%individuals pay their taxes by declaration through taxation agents or individual agents. In Japan, there are14tax accountant associations and more than500branches, the number of the employees is more than80,000, which even surpasses the number of staff in the national taxation system. At least85%taxpayers pay taxes through the taxation agents. In Australia, there are also many accountants, lawyers and banks who are authorized to undertake the business of taxation services. That’s to say, the development of taxation agents in these countries have already been sound and mature. In China, after2decades development, the taxation services provided by the taxation agents have been gradually accepted by the market and taxpayers. However, there are still a lot of problems to be addressed. In light of this, the purpose of this paper is to analyze and reflect on these problems, and to conclude the practical suggestions for its development.Firstly, this paper explains the basic definitions before reviewing theories about the emergence and development of the taxation agents. Secondly, we introduce this emergence and development process and the status quo in detail; analyze the problems in its development, and provide some useful experiences for our own development from the successful cases in some foreign countries. In the end, in light of the previous problems we have discovered and the experiences from other countries concerning the taxation agents, we put forward the countermeasures and suggestions for the improvement of taxation agents in our country from the perspectives of the government departments, trade associations, taxation agents themselves and taxpayers respectively, which is also the pivotal part of this paper.