The Problems And Suggestions For Tax Agent In Jiangxi Province

With the policy of reform and opening-up,China's market economy has a rapid development since 1980 s and it makes the need of tax agency increase.However,the tax agency in JiangXi province has a serious problem compared with others,whether east coastal city or abroad developed country.And this paper wants to find solutions for JiangXi province's tax agency by analyzing and researching,to find the problems comprehensively and combining the advanced experience abroad,making tax agency do a great contribution in protecting taxpayer's rights and interests and ensuing that our country has enough revenue in the future.This paper takes example by public management theory and principle-agent theory abroad to making bedding for the author's research,using literature and documentary analysis,data analysis as main methods and collecting various data from123 tax accountant agent in JiangXi province to make analyze and research and find out the problems in tax agency trade.For example,the social need of tax agency is low in JiangXi province;the rules in tax agency is not completed;the quality of working people is unevenness and lacking the reserves;managers is short of professional knowledge;the level of agent is low and has a narrow scope of statutory business;it lacks core competence and the whole industry don't pay much attention to the risk.In order to solve these problems,this paper reads a lot of literatures and has a good understanding in the experience of Japan,Korea,America,England and Austria.They are different in legalization for tax agency.Japan and Korea have a set of completed legal system but America and England don't have.Japan and Korea have a strict demand for the qualification,but in America and England,they don't make limitation for the working people,most CPA and lawyers can do this job.Japan and Korea have specific rules for tax agency's statutory business but America and England don't have.Korea has set risk fund and Austria has set insurance to decrease the loss in the process of tax agency,it has a good early-warning function.And these countries that have developed well in tax agency trade have a common point is that the social need and degree of recognition is high.Considering specific economic development status in JiangXi province,this paper will give the following suggestions.First of all,it should extend publicity to improve the image of tax agency trade so that can make more and more people know tax agency then produces needs.Second,it should complete the legal system and extend the rangeof statutory business properly.Make sure that the whole industry is healthy and well-organized by using legal system and expand market by legal agency.Third,it should strengthen the education for working people;make sure that they can finish all kinds of work in high quality for clients.Meanwhile,using properly payment and welfare as return to attract the professional working people with high degree to make industry bigger is necessary.Besides,except working people' training and education,the training for management is necessary too.It can improve the efficiency of the management and it's good to strengthen the agent's cohesive force and core competence.Finally,setting risk mechanism can take preventive measures for agent,decreasing the loss in the process in tax agency.The current situation of an industry has various reasons;the problems existed come from different reasons.To solve the industry problems should take ways from any directions,finding a comprehensively way and making use of all the favorable factors to make contribution to the reform of the industry.Only in this way,the problems in JiangXi's tax agency can be solved in reality;the whole industry can drive on a bright way and take effect on the service of JX,then promote the development of economy.