Research On Tax-Related Professional Services In China From The Perspective Of Tax Governance Modernization

China's tax-related professional services have emerged and developed with the development of market economy,the transformation of government functions and the reform of tax system.Especially in recent years,the reform of business tax to VAT has been carried out in an all-round way,the consolidation of state tax and local tax institutions has basically landed,the tax reform,social security premium and the transfer of non-tax revenue collection and management responsibilities have taken a solid step,and the construction of the "six major systems" of tax modernization has made important progress.During this period,both taxpayers and taxpayers put forward new requirements and demands for tax-related services,and the tax-related professional services industry ushered in new opportunities for development.On the one hand,tax reform has brought about the renewal of tax laws and regulations,the adjustment and perfection of tax collection and management functions.While "putting in charge" brings convenience to taxpayers,it also increases the new compliance cost for taxpayers to adapt to tax reform,which naturally puts forward new demands for tax-related professional service providers.On the other hand,the role of tax-related professional services in promoting reform has become increasingly apparent,from a simple "tax intermediary" to an indispensable and important force in establishing a pattern of tax co-governance.At the same time,opportunities and challenges coexist,mission glory and responsibility are equally important,and the development of tax-related professional services industry also faces many urgent problems,such as unclear functional orientation of tax-related professional services industry,imperfect regulatory system,inadequate supply and demand mismatch,and industry service level needs to be improved.Therefore,under the background of modernization of tax administration,it is necessary to study the development of tax-related professional services in China.Firstly,by analyzing the related concepts and theories of tax-related professional services,this paper clarifies the functional orientation of tax-related professional services in the process of Tax Governance modernization in China,and provides a solid theoretical basis for the development of tax-related professional services.Next,it makes an empirical analysis of the development process and current situation of tax-related professional services in China.Taking the development status of tax-related professional services in S Province as an example,it analyses the bottlenecks and problems in the current development.Finally,in view of the problems in the development of tax-related professional services,we should fully absorb the experience of foreign tax-related services,and put forward some feasible path choices for the healthy and rapid development of tax-related professional services in China from the aspects of strengthening top-level design,strengthening self-discipline management,focusing on self-construction,strengthening supervision and optimizing social environment.