Research On The Development And Supervision Mechanism Of Tax Intermediary In Taizhou

Tax agency is an important part of tax collection and administration system.With the vigorous development of market economy and the specialization,refinement of tax collection and administration,there's an increasing need for tax-related professional services and tax authentication,which provides vast space for tax intermediary organizations,such as CTA firm and accounting service company.Dependence of taxpayer on tax agencies has been increased by leaps and bounds because of their specialized tax service.In addition,tax agencies have been playing an increasingly important role on the optimization of tax services and improving efficiency of tax collection and administration,etc.But because tax intermediary industry rose relatively late in China,and it retained a particular position at the beginning,the supervision means of the tax authority is single,the regulation base is relatively weak,and phenomenon like unfair tax authentication takes place often.The Tax supervision of the tax agency is critical.This thesis takes the development of the tax intermediary industry and the practice of tax regulation of the authorities as a starting point.Using the method of literature research,comparative analysis and survey research,combined with the new changes in tax collection and administration,the thesis analyzes tax intermediary supervision practices based on the development of tax intermediary industry and current situation of regulation,and reveals that the power of tax intermediary industry regulators is deficient,their regulatory performance does not reach the designated position,and the regulation methods are insufficient.Based on public choice theory and government regulation theory,this thesis analyzes the strategies for strengthening tax intermediary regulation by drawing lessons from Japan,the United States,other developed countries and some domestic provinces and cities,and puts forward the solutions in order to optimize the regulation of tax intermediary,further regulate the development of tax intermediary industry,and exert its function in people's livelihood and taxing.through,finally the tax agency service and...