| The implementation of tax agent system is an important part in China’s reform of the tax collection system and an indispensable key link in China’s tax revenue collection and management system. In a market economy, tax agents can carry out effective coordination between both parties in taxation and maintain the lawful rights and interests, which has been validated by the developed countries’experience. Because of various reasons, the development of tax agency is not so smooth. Although there is huge market demand, the rate of tax agency is significantly lower and the development is unbalanced in deferent areas. So, there are still a lot of problems need to be resolved in China, especially in those small towns.This thesis explains relevant theories of tax agency. By taking Shouguang for example, it analyzes current situation and problems of tax agency from four aspects including market supply and demand, institutional protection, self-improvement and external environment construction. Then it presents causes of those problems in detail. To solve the existing problems, combined with Shouguang’s practice, the thesis presents:Firstly, cultivating the tax agency market, including the strengthening of demand market and the cultivation of supply market; secondly, perfecting the related legal system of tax agency, including standard laws and regulation of tax policy; thirdly, strengthening self-instruction of tax agency, including constructing well-established system, regulating mechanism system, improving the comprehensive quality of employees, carrying out the agency business hierarchically, playing self-discipline ability of CCTAA; fourthly, creating a good external environment, including enhancing propaganda to construct social cognitive basis and intensifying law enforcement to create orderly tax environment. Through those measures in four areas, the development of tax agency industry in Shouguang and even in small towns of our country might be raised. |
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