Study And Improve The Tax Agency System In China

The tax agency system refers to the tax agent (including agencies andpractitioners) in trusted by a taxpayer circumstances, to handle the tax payment declaration, settlement and payment, and self check system of tax related matters. The establishment and perfection of tax agency system.the further development of the socialist market economy, the tax authorityfunction conversion, provide a uarantee for the taxation activities carried out smoothly. From the taxpayer ’point of view. through the agency of the tax matters, taxpayers can be complicated tax matters decomposition,careful management, reduce the tax cost. From the perspective of tax uthorities, tax inspection and punishment can become thefocus ofresearchers concentrate on work, so as to improve the collection efficiency and quality. Visible, the tax agency system not only helps to maintain the economic order of the state, can significantly improve the quality andefficiency of tax collection and administration.Since1994China’s State Administration of Taxation issued "tax agency pilot scheme" date, has been nearly20years of time, and of a wide range of national tax office is set up in1996, overall, the tax agency industry has been in operation for17years.There are two limitations in the actual operation of china tax agency cognitiveand supply. Cognition, refers to insufficient ability and social cognition oftax agent industry. This caused the demand structure is unreasonable, orinsufficient effective demand. The supply side, refers to the tax agency industry production capacity of the supply. In addition, because of the tax agency industry regulations lagged behind, the lack of normative agentmarket, nor the formation of the corresponding scale.Atpresent.theoveralllowratelftax agent, onlyabout9%, farbelow theUnitedStates taxagent enterprises50%,85%Japanese enterprises and Korean enterprisesrate of95%.Thus the potential market demand is very big, and thecoverage of the tax agency is limited. This shows that China’s tax agencysystem does exist many urgent problems, such as to further standardize the tax agency persomiel management, agency staff quality; due to lack ofstandards for the professional practice of agency by independence is not strong.The risk of tax agent management mechanism; strengthen the association and other functions, so that it can better management industry.guiding the industry problems. The healthy development of tax agency,must solve the problem.Development of tax agency industry in developed countries are relatively mature, we should learn the successful experiences of developed countries, improve personnel examination and management system, enhance the agency’s independence.The establishment of quality control system and the compensation system, the agent risk control, smoothing the tax agent management system, the industry self-regulationfunction into full play. In any case, the importance of the tax work opportunity tax agency development policy of Chinese future tax agency system must adhere to the healthy and full of. In the implementation process, to fully consider China’s current tax system, legal environment and management system of congenital genetic, but also to play a positive role of tax agency.The full text is divided into six parts:The first part is the introduction, introduces the research problem, the significance of the topic and the innovation and insufficiency;The second part is the literature review, review relevant research results at home and abroad, and makes clear the concept of the;The third part is the present situation analysis, analysis of the current situation and characteristics of current our country tax agent industry, find out the cause of the problem;The fourth part is to the Weifang Wei state tax office17years roughdevelopment as the case of study, practice;Thefifthpart is fromtheUnitedStates, Australia taxagency experience,offer reference for development of tax agency in China;The sixth part is the conclusions and policy recommendations,the resultsreviewed, and the current problems to put forward specific proposals.