A Research On System Of Taxation Agency Based On The Theory Of Balance Between Supply And Demand

Taxation agency, which falls into the category of intermediary services, has a history about 20 years in China. Practice has proved taxation agency, which propels the development of taxation and the reduction in the cost of paying tax, has been played a significant role. In spite of that, due to the long-term balance between supply and demand disequilibrium, the development of taxation has been beset with problems and finally cause to malignant competitions. Hence the research on the system of China's taxation agency is of great practical significance.This paper is based on one of the rules of market economy-the law of supply and demand. According to the analysis of current situation of taxation, it points out the problems, such as insufficient demand, irrational structure, legal system building, human resource reserves, and development of agency, etc., which exist in the taxation agency system in China. Moreover, to set off by foundation on experience and qualitative analysis, the research, on which the mechanism of constituents and functions in taxation agency, combining with foreign successful experiences, tries to figure out the advices summarized as follows: perfection of legal system, fine-tuned management, establishment of marketing standard, investing in human capital, improvements of practicing environment, and steady supply.