| The prospect of the continuous development of market economy, the continuous refinement and development of the social division of labor led to the generation and growth of the agency services industry. As a proxy service industry, the tax agency industry is essential for taxpayers engaged in economic activities of the consulting services side, the tax authority to improve its collection efficiency, and improve its administrative functions to assist also the maintenance of the state’s tax activities powerful defenders. Tax agent industry has become an important component essential to the economic development of the developed countries in the world market today.The tax agency industry in China from the beginning of1994, with the implementation of the Tax Administration Law, the tax agency system tentative running. Tax agent industry has gone through a period of disorder, practitioners are not standardized, scale and scattered, and grow as China’s socialist market economy, the tax agency industry continues implementation of the relevant laws and regulations, and the constant renewal of the tax agency system, are also constantly grow, change. The scope of its business tax returns by a simple proxy100widened to a tax-related consulting, tax-related risk planning, tax planning, tax-related authentication and many other businesses, whose name is also unconscious by tax registered tax agent industry into the industry,"the tax agency industry has been given more meaning. In the end of2010, China’s total of4200more than taxing firms, employed a total of85,000people registered tax industry business revenue totaled8.01billion yuan, taxpayer services by taxing firms According to statistics, about2.4million times. After nearly20years of development, the registered tax industry has certain influence on China’s social and economic development and tax activities.The tax agency as a branch of the social services sector, already exists in the more developed countries of the world for many years, what is more, such as the German tax agency has a history of nearly a century, has formed a near-perfect system of. For China, the tax agency began in1994, its existence is still very short. From the1994tax agency pilot scheme "promulgated by the State Administration of Taxation and implemented, the official start of China’s tax agency industry, has now gone through10years of development, and development. With the increase in the number of taxing firms in China, the expansion of the scale of the industry, more and more but in the development process, there has been a lot of contradictions and problems, such as tax agent legislation is not perfect, the system is imperfect, the scope of business can not be legal. The top priority of our current tax agent industry development is to resolve the current contradictions and problems.Of registered tax agent industry, there is a major problem mainly for the CTA firm business to carry out non-standard and professional competence of practitioners varied. Combined market environment agents that resident taxpayers and corporate taxpayers independent tax poor awareness of the concept. So on the the industry matures development of China’s tax agency and standardized run a hindrance. Therefore, we need to study abroad is relatively mature tax agent industry by analyzing, trying to outline the framework of a tax agent industry maturity, and registered tax industry in China’s market economy status, problems, reasons analysis, give some theoretical support for the development of registere tax industry formal mature.The theory of the author by the tax agency industry learning maturity model, tentatively set a tax agent industry maturity assessment model framework, analysis, evaluation and comparison of the developed countries are relatively mature system of tax agent industry to This attempt to summarize the mature experience of a tax agent industry, reference and practical significance to the development of the registered tax industry.The frame structure of this paper is divided into five chapters:Chapter I-Introduction. The main content of the first chapter to the research background and ideas, research significance and research methods, as well as innovation of this paper and shortcomings. Research background and research ideas to our tax agent industry from the implementation of the tax agency pilot scheme "to now, has been developed over20years. The size of the industry is constantly expanding, growing CTA firm number, the number of registered tax and the tax agency practitioners number to carry out the business scope is expanding, but there are many problems, such as legislative issues, industry access eligibility market environment the tax agency capacity issues in the industry, the issue of the quality of personnel, and industry oversight issues-that reflects the immature industry; tax agency industry in developed countries is relatively mature, specifically its system structure, tax structure, market supply and demand, industry oversight and rigor. Academia foreign tax agent industry matures, and not in a systematic and comprehensive analysis and research standards, namely the lack of a tax agent industry maturity analysis method. Therefore, the research significance of this paper is to summarize maturity of the industry from the impact of the factors by analyzing relatively mature foreign tax agent industry, to try to establish a tax agent industry maturity assessment analysis model of registered tax industry recommendations directions.Chapter Ⅱ-literature review of research on the development of domestic and foreign tax agent industry overview, individual scholars elaborate on the analysis of all aspects of the tax agency system. The first foreign part, the tax agency system, industry conditions, the quality of personnel, and the development of the industry’s tax agency factors to classify Summary. And is part of domestic scholars on the analysis of the national tax agency industry, the tax agency system, to improve the system of China’s tax agency reviewed.Chapter Ⅲ-theoretical basis. This chapter is divided into three sections.First, an overview of the principal-agent theory. The development of the principal-agent originated the constant breakdown in the social division of labor and professional services for the Agent to improve the cost advantage of the efficiency of economic activities. Agent has the following characteristics:, agents must be in the range of its agents permission (by legal and contractual constraints) to implement the agent behavior; agent agency activities in accordance with the principal to the nominal behavior; Third, the agent is a legal acts by the agent behavior is bound to be agents and relative occurrence of certain legal relations; Fourth, agents enjoy the principal-agent activity of this legal consequences. In other words, the powers and obligations set by the agent acts and must be agents bear, regardless of the losses or gains. Second, the tax agency theory analysis. Commissioned as a special agent, tax agent tax agency activities, the Agent (tax agent) to accept being the proxy party (taxpayers) commissioned within the framework of the legal system, tax-related services for its being an agent carry out tax-related activities, the legal consequences arising directly belong to the taxpayers of the various legal acts collectively. Tax agent behavior has three meanings:the tax agency is a legal act, apaid service act, a voluntary act.Chapter Ⅳ-Overview of the tax agency industry in developed countries and countries in maturity analysis. First, developed countries are relatively mature tax agent industry overview, classification, common characteristics explain. Then select the representative of the United States and Japan each detailed analysis overview. The summary of the national tax agency industry matures, given an empirical basis for the establishment of the tax agency industry maturity analysis model built. Initially established tax agents maturity assessment model.Chapter Ⅳ-China’s registered tax problem with the analysis of the industry. First,expounded the main problems of the registered CTA industries in China. The tax agency legislative lag, the industry; five practitioners the ability and quality service The quality is not high; six, is the lack of effective practice risk control mechanism. Elaboration of the above-mentioned problems, the combination of advanced foreign practices of registered tax industry analysis. Finally, each of these issues are given sound advice:First, the good of registered tax laws and regulations of the industry system; expand the scope of business of the registered tax; strengthen administrative supervision and industry self-regulation system of dual regulation; Fourth improve CTA’s eligibility management mechanism, improve the quality of personnel and services; optimize tax-related services the way means; legislation practicing risk insurance mechanisms to improve the tax-related quality of service. |
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