A Research On Taxation Agency System

Taxation agency system has hundreds years of history. It results inevitably from the adequate development of market economy. The existence of taxation agency can balance the asymmetry between information and professional technology level of the two parties of tax collectors, having double effects on maintaining the rights of taxpayers and the interests of state tax revenue. At the same time, taxation agency system is a prevention system that reduces the conflicts between the taxpayers and tax collectors. However, taxation agency system has only more than twenty-year history in China, lacking deep research about some theoretical problems. Therefore, it has practical significance in perfecting Chinese taxation agency system to analyze and order taxation agency system and compare the successful experience from developed countries.The essay applies the method of comparison and analysis, starts from the basic theory of taxation agency system, introduces briefly the successful practical experience from mature countries, analyzes the defects and causes in Chinese taxation agency system through comparison and finally puts forward the preliminary conception of Chinese taxation agency system. To be more specific, this thesis is divided into 4 parts as the following:Part-1 is the overview of taxation agency system. This part starts from the basic theory of taxation agency, illustrates systematically the concept, feature and the principle of taxation agency. The so-called taxation agency, refers to Certified Tax Agent, within the limits prescribed by the law, the floorboard of every behavior of receiving entrust from taxpayers and withholding agents and handling the matters of tax in the name of consultancy firm. The essay explains that taxation agency plays a role of maintaining the interests of the state tax revenue and the benefits of consignor and finally analyzes the legal relations involved in taxation agency.Part-2 investigates taxation agency system by the method of comparison. This part starts from the comparative analysis of taxation agency system, introduces briefly the taxation agency system in America, Japan and Germany and finally summarizes the successful practical experience of taxation agency from the above mature countries for the reference of china. The first one is the strict access system of taxation agency system. The second one is the industrial support from the government. The third one is the reasonable charge system of taxation agency industry. The fourth is the perfection of related law of taxation agency.Part-3 is about the defects and causes of taxation agency system in china. This part introduces the evolution of Chinese taxation agency system, points out the lags of Chinese taxation agency system in enacting related law, the small scale of consultancy firms, the defective development of management system of taxation agency industry and analyzes deeply the causes of these defects, from the angle of the evolution of Chinese taxation agency. The defects of Chinese taxation agency system are mainly caused by the low level of the market economy development, unsatisfactory environment for levying tax according to law, the weak awareness of citizens in paying tax and the obstructed operation of consultancy firms.Part-4 is the conception of perfecting Chinese taxation agency system. This part puts forward my own preliminary conception in perfecting Chinese taxation agency system countering the defects of Chinese taxation agency system from the angle of the system improvement. To be more specific, it means perfecting related laws of taxation agency, reforming the market access system of taxation agency, establishing the quality control system of taxation agency and building Chinese industry brand system of taxation agency.