Research On The Cooperation Obligation Of Tax Intermediary

Article 89 of the Tax Administration Law of the People's Republic of China stipulates that the taxpayer and the tax withholding agent have the right to entrust the tax agent to handle the tax affairs,and article 89 has provided the legal basis for the tax agent to handle the tax-related matters.The tax agent is in the middle linking the taxpayer,providing them with professional knowledge against the tax authorities,supervising the legal action of the tax authorities,protecting the legal rights of the taxpayer;and the tax agent is also linking the tax authorities,providing aid during the tax activities and management,helping them levying tax property,reducing the cost and risk of law enforcement.The actions of tax intermediary agent that provides information truthfully and supporting documents and so on show that the tax intermediary agent fulfills their cooperation obligations.And it includes providing information,description,report and tolerance as stipulated by law,and also includes declaring the tax of the taxpayer based on the tax agent relationship.The tax intermediary agent's obligation inherited from the taxpayer belongs to the cooperation of the taxpayer,therefore,this paper mainly discusses the rule of the tax intermediary agent directly relating to the legal regulation.What is more,the cooperation obligation is not an independent value in the legal system,therefore,this paper explores the legal issues existing the development of tax intermediary and the cooperation system,and tries to put forward some suggestions on this issue.At present,China's tax intermediary agent's cooperation obligation scatters in Tax Administration Law and Interim Measures for the Management of Registered Tax Accountants and other laws and regulations.It has no clear legal status,no detailed and systemic regulations about cooperation obligation of tax intermediary,which brings a lot of obstacles during the levying tax of tax authorities.China's tax intermediaries are still in the stage of development,and excessive demand for their cooperation obligations may increase the burden of tax intermediaries,bring adverse effects to its development;and less cooperation obligations may lead to tax authorities' management costs too high,contrary to tax economy principles.False function of the tax intermediary cooperation obligations may lead the authority abusing its power,doing harm to taxpayer's right and interest.Therefore,in order to protect the legitimate rights and interests of taxpayers and regulate the public power of the taxpayer,it is necessary to solve the problems existing in the existing cooperation rules and promote the tax collection and management procedures,to the rule of law of the levying tax,and to achieve procedural justice.This paper has five parts discussing the improvement the rule of tax intermediary agents as follows:The first part is about the problem.Introduce and define the concept of tax intermediary agent cooperation obligations,and introduces the domestic and foreign research on tax intermediary cooperation obligations.The second part is the analysis of the China's tax intermediary development and the problems in the cooperation system such as no clear regulation in the law,no specific legal system and the factors that hinder the development of tax intermediary agent,and it also analyzes the causes of the problems.At the same time,this paper also points out that the lack of awareness of the social initiative to participate in the cooperation.The third part introduces the theoretical basis of the operation of tax cooperation,including tax agency theory,procedural justice theory and the relevant theory of taxpayers' tax-related information protection.And this paper puts forward the principle of law-based taxation,tax economy principle and proportion should run through tax intermediaries in the legal obligations of the legal rules of operation and perfection.The fourth part mainly introduces the advanced practice of Japan,Germany,Taiwan and the United States in the construction of the cooperation system and the development of tax intermediaries,and provides lessons for the perfection of the legal rules of taxation agency.The fifth part is about five suggestions on perfection the legal rules of tax intermediary agent based on the analysis of problems and the experience of developed countries and regions.Firstly,clarify the legal status of tax intermediary agency's cooperation obligation,build the legal mechanism of the cooperation system and the legal mechanism for the protection of the rights of the taxpayer's information rights,according to different circumstances to decide whether to punish the tax intermediary to ensure the fairness of the punishment.Secondly,clear the specific content of the contract,provide aid when the right of tax intermediary agents is infringed.Third,establish incentive system to promote tax intermediaries to take the initiative to work together for tax authorities to carry out tax incentives,and supervise tax authorities of power rent-seeking space.Fourth,the unify tax-related information caliber,establisha third-party information reporting system to promote the tax authorities to access and share the convenience of information,and strictly limit the use of tax-related information in the "Internet +" background,break the traditional information transmission one-way situation.Fifth,change the government'smanagement model for the tax agency industry,strengthen the industry's self-supervision,and gradually transit to industry-led regulatory model,eliminate legal obstacles to the development of tax intermediaries industry,so as to promote the process of China's taxation process.