Study On The Governance Of Industry Norms Of Chinese Registered Tax Agent

In China, the registered tax industry is just emerging, but also belong to a sunrise industry. Although the development is very tortuous, but it has become a part of the state’s tax utilities indispensable. But the country’s registered tax industry started late, the foundation is weak, the survival and development of the industry to withstand great test. Therefore, this departure from the perspective of governance, focusing on problems CTA industry norms.Firstly,thepaper has carried on the theory analysis of industry standardization as a certified tax agent and its important role in the government management, using literature research, case study and comparative research to explore the government accountant industry standardization of government management, analyzes the current situation of certified, find out the existence of slow the pace of legislation, administrative supervision, self-discipline management system is not sound, management method is not scientific, lack of own insufficiency, the need for taxpayers, such problems as lack of external support, and analyze the industry standardization of government management accountant regulation law is not sound, imperfect regulatory system, insufficient supervision, regulators barriers to entry is relatively low. Based on the reference of advanced experience at home and abroad, enhance the level of industry standardization government certified countermeasures include: to strengthen accountant industry legislation, strengthen the administrative supervision, strengthen the supervision of self-discipline management, set up the correct target, and improve the mechanism of talent training, stimulate the taxpayer active participation motivation, perfect the industry as a certified tax agent, promoting its healthy development.