On The Crime Of Tax Agency

Tax agency refers to the tax agent in the state within th e scope of agency, received from the taxpayer, withholding agent entrusted to handle the tax registration, tax planning activities such as the tax af fairs of the behaviors of the general. The tax agency is world, som e developed countries have already established a more general agent system, with the development and maturity of the development of the market economy. Tax agency in China started late, the problems is also very prom inent. In recent years, tax agency illeg al crime phenomenon is increasing potential, seriou s damage to the national tax adm inistration order and econom ic and social development.From the current situation, crime of tax agency showing a rise in the amount of money involved, concealed crime means, continuous crime accounted for the majority, characterized by the mass crime prone. In the form of expression, tax authorities force taxpayers to tax agen cy, specify the specific tax agen cy, tax agencies and tax authorities colluded together abuse of pow er, the tax agency beyond the authorized scope of agents and other form s, particularly in, but also m anagement focus of this kind of crime. Compared to the large tax agency, and the tax agency crime crime rates greater shall become regulate the development of the industry to focus on the object.Complexity of the c auses of the crim e of tax agency, both the external environment factors and the m ain body of the crime. From the external factors, a tax agency legal system imperfect, tax agency industry m anagement is not in place, the development of the industry is not standard ized and tax af fairs agent market is not perfect are important reasons to promote th e formation of the crime of tax agency; from the internal factors, the tax agency practitioners their own comprehensive quality and professional ethics level of landslide, the ideal of right view, the missing values.Tax agency crim e has shown the harm to t he national econom y and social atmosphere, if any of its developm ent, the consequences are extremely serious. Therefore, it is im perative to control the tax agency crim e. Prevention m easures should be an antidote against the disease. From the external side, legislation should vigorously promote the tax agency, issued the registration tax them as soon as possible, at the sam e time establish co mpensation insurance of our country’ s tax agency system and tracing accountability system; To strengthen the tax agency within the industry management, learning the experience of advanced countries, establish its real industry self-discip line system; To standardize the tax agent industry development, enhance agency independence, improve the industry concentration; We need to improve the agent m arket, reform the system of industry classification management. For internal fact ors to sin, in e stablishing tax agent in tegrity records safeguard mechanism at the same time, to improve the tax agent professional quality and law-abiding consciousness, through va rious means to change its wrong moral values, the values.