The Tax Agency Development Present Situation And The Countermeasure Analysis

Tax agent refers to the institutions and personnel with professional qualification, within the limits prescribed by law, be entrusted by taxpayers and withholding agents, in the name of the principal to handle the various types of tax related business. Tax agent industry is with the continuous development of market economy and the intermediary service industry, it is not only beneficial to promote the optimization and upgrading of tax collection and administration system, and is beneficial to reduce the tax burden on taxpayers, safeguard the interests of the taxpayers. Scholars at home and abroad including the main content of the research achievements of taxation agency with the introduction of the national tax agency model and classification, the analysis of tax agency development problem, and the industry development problems put forward the suggestion and solution. The research results of this paper discusses the countermeasures of development of weifang tax agents have important guiding significance. This paper generalized the definition, characteristics and principles of taxation agency, and analyzes the development of tax agency in China, the necessity of implementing the tax agent are pointed out. Based theory of taxation agency, according to the developing situation and problems of weifang tax agent, detailed in this paper. Due to the weifang less tax agency, from personnel of course of degree and age structure is not reasonable, industry scale small, the tax agent industry development has many problems, develop slowly. In order to be able to put forward more in line with the weifang tax agent industry development countermeasure and the measure, in this paper, the Japan and the United States the characteristics of the tax agency model are studied, through analyzing the generality of the two countries in the aspect of tax agency, draw lessons from their advanced management experience. On the basis of the combination of the above analysis, this paper puts forward some countermeasures to improve the development of weifang tax agent, mainly includes the legal system of complete relevant tax agent; Clear administrative supervision and industry self-discipline management of the organization and responsibilities; Establish the market position of taxation agency, through market competition to achieve scale development and industrialization; Tax agent access system strictly, enhance the level of practice, etc. The innovation of this article is that the proposed new tax agent association of industry regulation and industry self-discipline management mode, administrative supervision and industry self-discipline management should be from the tax department, realize the real independence and neutrality. In addition, the tax agent industry should carry on the industrial development, through the development of leading industry leading enterprises and competitive service products, meet the demand of the taxpayer’s tax related, consolidate the market position of tax agency industry. Tax agency personnel qualification shall be exclusive, only obtain qualification certified or maintained through strict examination in order to work in the tax agency, in order to achieve the purpose of improve the whole quality professionals.This paper hope the tax agent of a certain area and industry development present situation research, looking for tax agent development problems and countermeasures in our country, which is beneficial to promote the development of tax agency in China.