Research On The Positioning And Development Of Tax Related Professional Service Industry In China

The tax service industry experienced a tortuous course of development.It has become indispensable social management force in national tax career.In recent years,with the development of the market economy and the modern tax service system,complexity of tax laws and regulations of economic activities are constantly strengthened.Both the difficulty and cost of tax increased in tax collectors and taxpayers.And in the context of tax collection reform,China's tax collection gradually standardized.The tax authorities and taxpayers rely more on tax related professional services to fulfill their responsibilities and rights.During this period,the tax service provider status changed,from the original “The tax agency” to “The tax related subject”.This change shows that tax related professional service organization in China is becoming more important in the relationship between tax levy and payment.Tax accountant agent,accounting firms,law firms will become the main force of tax related professional services market,industry competition is also increasingly fierce.However,there are also some problems in the industry,such as low professional service ratio,lacking of independence and professionalism,the absence of legal service tax.Based on the above phenomenon,it is necessary to reposition tax related professional service industry.Thus,the industry could start down a path of growth.This paper researched on the origin and current situation of the tax related professional service industry,using the foreign experiences and practice for reference.It repositions the tax related professional service industry in China,based on the industry's nature,target and development.In addition,some operable countermeasures are put forward.Supporting the development of industry characteristics,strengthening administrative supervision and industry self-discipline,creating a standard and fair tax law enforcement environment,establishing the legal status of tax related professional services and legal services,focusing on construction and personnel training of organization.This paper anticipates to promote sound and rapid development of the industry through these measures.