On Legal System Perfection Of Tax Professional Service In China

The Tax Professional Service industry(TPS)is a emerging industry.Which was evolved from the Taxation Agency industry,its core business is providing tax advisors.In just a few decades since 1980 s,the Tax Professional Service has finished a great substantial leap,entered a mature development phases,and generated a certain of influences in the society.With the development of our country,the national economy presents the trend of new normal,accordingly,the reforming of tax systems and tax administration has been deepened.As an intermediary,the Tax Professional Service is playing an increasingly important role in coordinating the relationship between the taxation and the taxpaying.However,troublesome problems are blocking on the way of developing Tax Professional Service,thus,the laws and regulations systems are waiting to be being perfected.The Tax Professional Service industry is in the process of continuously exploring and growing up.Lacking of laws and regulations is the bottleneck of TPS getting further development.,and which result into a lot of thorny problems.No independent legal status of tax accounts and uncertainty of statutory business are perceived as the core issue when fixing out the problem.The word,Tax Professional Service represents the service business like agent tax,consulting,authentication and so on,which are provided by the qualified professional tax account agents,is commonly used in recent years.The three subjects of Tax Professional Service are Tax Advisor(TA),lawyer and Certified Public Accountant(CPA),but the business scope of those three subjects are different.The Tax Advisors and the certificated tax agents are the main subjects of the Tax Professional Service industry and the Tax Professional Service is the main business,in contrast,the services of other two subjects,lawyers and certified public accountant along with its agents,are a small proportion.The Tax Professional Service industry grows rapidly,its business line is extending all the time and the service qualities improving fast too.However,there are some problems such as the vacant of legislation,the low of legal status and the imperfect law system,which result into supervision management practice not in place,the sphere of business is blurring and the disorder in competition.To make the industry healthy and orderly operating,the TA laws and administration laws are should be formulated,the Law on the Imposition and Management of Taxation should be revised,what's more,specific tax professional service laws and regulations supposed to be perfected.