Study The Role Of Registered Tax In The Tax Service Socialization

CTA industry was developed by the early1980s tax consulting, after20years ofdeveloping, CTA has preliminarily formed the scale, has a certain influence in society.With the development of society, our country’s tax structure also changed dramatically，tax collection is becoming more and more difficulty, so a certified tax agent playsmore important role in society. But we should also see, our accountant industrydevelopment was not all plain sailing, the construction still exist some problems, suchas the backward legal system, staff quality is not high, certified tax accountant firmand so on.This paper tries to find the industry certified development present situation，discusses the present stage issues about our country accountant industry duringdevelopment process, through draw lessons from foreign advanced experience andpractice, thus to find a suitable new roads for our country accountant industry, putsforward some operable countermeasures, in order to promote the development of CTA.The thesis research methods are: literature study method, analogy analysis, caseanalysis, visit a research method.The innovation of this paper is that on the one hand, being tax servicesocialization this Angle as the breakthrough point, the systematic tax system both athome and abroad, analyzes the origin, development of belongs to the frontier ofresearch value; On the other hand is that according to current situation of thedevelopment of the industry as a certified tax agent and the existing problems, putforward with pertinence suggestion, the recommendations on the actual level hascertain operability, such as improving the law system of accountant industry as soonas possible, further to conduct self-discipline management and strengthen fords thetax risk management etc. can in order to promote the industry to make importantcontributions to the development of practical.