Constructing A Market-economy-oriented Taxation Agency System

With the development of market economy and the deepening of taxation reform, taxation agency system, a intermediary business, has established its position in adapting to the market economy. Taxation agency system, an essential element of market economy system, exerts far–reaching influence in the following aspects: standardizing taxation, establishing modern enterprise system, giving full play to the macro function of taxation, shifting the performance of taxation.With a perspective of system analysis, we elaborate on the functions and significance of taxation agency system, reviewing the successful experience of its counterparts in the developed countries, exploring its present situation and problems and putting forth a sketch on how to perfect the system in China. The thesis can be divided into four parts as follows.Part one is a general introduction to the main points and development of the taxation agency system, with a view of system constitution. In this part special emphasis is given to the introduction of taxation agency system in various countries under the framework of market-economy; its common and particular role in taxation.Part two is the generalization of the successful experience of U.S., Japan, Germany and Austria in practicing the taxation agency system, with a perspective of system analysis: (1) it is consistent with national situation; (2) the related laws and statutes are well-developed; (3) the role of taxation agents are well-established; (4) the management of taxation agency is developed and enjoys wider business scope; (5) it charges reasonably and offers compensation and insurance.Part three is an elaboration on the history and development of taxation agency system in China, with a perspective of system shifting. The development of the system in China can be categorized into three stages: embryonic stage, taking-shape stage and deepening stage. Meanwhile, we also explore its present situation and problems from the angle of the system proper.The last part is devoted to a sketch on how to improve the taxation agency system in China and drive it forward through system construction.