Study Of Construction Industry Registered Tax Regulations

The Chinese CTA(Certified Tax Agents) system, which has experienced a tortuousdevelopment process, is an emerging industry. It has become an indispensable socialmanagement power of the national tax business. However, the problem that the taxindustry has a low legal status and a backward state of development compared with otherindustries has seriously influenced the survival and development of the industry. Therefore,accelerating the process of industry legislation is not only a voice of this industry, but alsois a need for the industry development.The main purpose of this thesis was to improve the legal status of the CPA, toaccelerate the legislation process of industry, and eventually to provide beneficialreferences for the improvements of the CPA laws and regulations system by presenting andanalyzing the main problems of laws and regulations construction in the current CTAindustry.The thesis began with the study of the overall development of the CTA industry, thenpresented the history of legal framework and analyzed its current major problems andreasons. On the basis of referencing and learning from the foreign and domestic advancedexperience and practice of the legal framework construction, the thesis made suggestionsfor establishing and improving the CTA industry’s legal framework construction, andconcluded that to speed up the industry’s legislative process needed to take specificmeasures respectively at different development period of the industry. Firstly, the tax agentterms in the Law of the People’s Republic of China on the Administration of TaxCollection and the Interim Administrative Measures for Certified Tax Agents need revising.The law class of the Interim Administrative Measures for Certified Tax Agents needsenhancing and several guidelines for CTA need drafting, the Certified Tax Law will bereleased and the guidelines for CTA industry will be perfected. Meanwhile, theestablishment of the industry’s legal framework need basing on the management systemwhich consists of administrative regulation and industry self-regulation, letting the taxadministration and industry associations cooperate with each other. The supervision andmanagement of industry self-regulation need strengthening, which will jointly promotedthe industry’s laws and regulations system construction.