Research On Standardized Management Of Tax Agent Industry

Tax collection and administration refers to the state tax authorities’ organization, management, and inspection of the tax collection process on the basis of the tax law, administration law and other relevant laws and regulations. Tax collection and administration, which is basic work of taxation, is the central part of the whole tax management activities, the realization of revenue management goal, the implementation of potential tax revenue means into reality, and the implementation of national industrial policy, guidance and supervision of taxpayers to fulfill their obligation to pay tax correctly. The basic goal of China’s taxation reform is to improve the quality and efficiency of tax collection and administration. As a product of market economy, the tax agency industry, with years of history, has become a tax management approach in developed countries. The tax agency industry can provide not only efficient and convenient tax-related service for taxpayer, reduce the cost of taxpayers, but also can improve the efficiency of tax collection and administration while protecting the country’s tax interests.In Zhuhai, with a generally low accounting level of small and medium-sized enterprises, a large number of certified public accountants, tax office, taxpayer service tax intermediary organizations distributed in the downtown due to high demand of taxation service, which are familiar with tax laws and regulations and are professional in preparing accounts and tax returns, providing good tax-related services for taxpayers and tax authorities and being indispensable to enhance the level of tax collection and administration ability. But there also exist a loyt of short-comings for the tax agencies, such as low social visibility and credibility, insufficient market demand, imperfect legal system, low level of legal protection, imperfect management system, backward industry organization system construction, unsatisfactory staff quality, low proportion of professional personnel, unclear orientation of the mediation, lack of independence and marketing operation, small scale and unbalanced development.To sum up, the paper attempts to sort out the development history of the Zhuhai tax agent industry, combining the development and useful experience of tax agents in Japan, the United States and other developed countries, on the basis of in-depth analysis of problems and solutions that influence the further management of Zhuhai national tax agent industry to enhance the quality of tax collection and administration by tax authorities. The aim is to put forward measures and suggestions for the tax authority on regulating the tax agent industry, and promoting harmonious development among tax-payers, tax authorities and agencies. The author thinks, tax agencies’ consciousness should be strengthened, tax agency regulations be established and perfected, legal environment of tax agency be perfected, tax-related authentication access management be strengthen, education and training of industry standard management be promoted, overall quality of the tax agents be improve, a professional indemnity insurance mechanism to be established to support the tax agent industry regulatory system, legal responsibility of tax agencies be strengthened, an exit mechanism be establish, monitoring and assessment system of tax agency behavior be strengthened, the tax agent industry be broadened, tax-related service integration trend be encouraged. On this basis, we can explore an effective way of "three" fusion step by step, and to promote the tax agent industry develop healthily, rapidly and sustainably.