Analysis Of Self-discipline Mechanism Of Tax Agency Industry

As an inevitable outcome of the development of modern market economy,tax agents have a history of hundreds of years,and many countries and regions have established tax agency systems.China's tax agency industry originated from the early tax consultation.With the establishment and improvement of the social economic system,tax agents have been gradually promoted as important contents and links of tax collection and management.With the development of social economy,the tax structure is becoming more and more complicated.At the same time,the complexity of tax laws and regulations also makes it difficult for taxpayers to rely on their limited knowledge and ability to fulfill their tax obligations and enjoy their rights.Tax agents have the nature of intermediary services,can provide personalized services,assist taxpayers to better fulfill their obligations and enjoy rights,and facilitate the construction of a harmonious relationship.Therefore,promoting the normative development of China's tax agency industry has become a specific requirement for tax modernization.At present,China's tax agency self-discipline system still has a series of problems such as lack of independence of the subject and imperfect self-discipline mechanism.Looking at the mature foreign tax agency system,it is not difficult to find that industry self-discipline plays a decisive role in the normative development of the industry.To this end,this paper studies the industry self-discipline of tax agents,introduces game theory and principal-agent theory,and analyzes the necessity of industry self-discipline and the impact on taxpayers and tax agency behaviors.Subsequently,the self-discipline mechanism of the tax agency industry in China and the UK was compared.Based on the high self-discipline system in the UK,it puts forward suggestions such as expanding the scope of self-regulation and improving the disciplinary mechanism to regulate the healthy development of China's tax agency industry and assist tax collection and modernization.