A Study On The Issue Of Tax Agency Legal Responsibility

The tax agency have a short development history in China. Through nearly forty years of experience and accumulation in tax agency practical work, with the reformation of the tax legal system,and the need of economic development.The tax agency model has begun to take shape in China.Tax agency modal become more legalization and standardization. But in the early development period in our country,the tax agency have many problem.The responsibility is unclear between tax agency and the tax authorities,and the development of tax agency is rely on the tax authorities.People are misunderstanding in the legal status of tax agency.With the clean-up work in the end of the last century.The legal status of tax agency has became more independent.But the tax agency still have a certainly influence.Because many aspects need to be improvement in tax agency,it appearance many problem in the tax agency modal.This thesis is research the masked problems of the legal responsibility in the tax agency industry.Because of there are many aspects in the development of tax agency industrial,so it led to some error rules in the legal liability of the tax agency.This thesis through research the key issues of the legal liability of the tax agency.And provide the advice to put right the mistake rules.In addition to the introduction and the conclusion of the legal responsibility of tax agency, there are four sections in the text:I introduce the basic theory of the civil agency, the tax agency,and the legal liability.It make a important role to comprehend the legal status,rights and obligations,and the legal liability of the tax agency.Through introduce the development process of the tax agency in China,for discover the root of the problem.The main problem is the low level of the tax agency law,the unclear legal status,the wrong relationship between the tax agency, the taxpayer and the tax authorities.Those problems give rise to the wrong rules in the legal responsible.Through the horizontal comparison discuss the tax agency modal in other countries.Through introduce the mature tax agency modal in Japan and American, To learn the experience of the tax agency development,we can find some good improvement suggestion.The end of this thesis,combined with the main problems existing in the development of tax agency in our country and the experience in other countries,I propose some improvement recommendations which is advantage to assume of the responsibility in the tax agency.At the first of all is accelerate the process of its legalization in the tax agency.Secondly,make sure the independent degree of the tax agency,Third strengthen the administrative supervision and industry self-discipline management mode,by two modes to further clarify the tax agency legal liability.At the same time,give suggestions to perfection the civil responsibility,in order to protect taxpayer and citizen rights and interests.