The Problems And Measures In Jiangxi Tax Deputy

As a market intermediary services , Tax Agents formed and developed gradually along with the development of Commodity economy and the tax system which is more and more complex , and it is the product of the development of market economy and importance in the course of public services.In Many developed countries, it is common for taxpayers to rely on intermediaries for ratepaying, and it has been proved to be effective through practice in many countries.In many countries such as Japan, the United States, South Korea, Australia, Taiwan, Hong Kong and so on, tax agency system have been implemented roundly and A mature and normative market has been formed.As the of last decade, China's tax has been formed basically, and it is going to be a trade of social intermediary service gradually and a important part of tax Collection and management Reform.However,there are some problems in the process of development, so it is important for the development of the tax Deputy to resolve the conflicts and problems and Establish a system which suit China's national conditions.Under the guidance of the Deng Xiaoping's socialist market economy theory, in accordance to the requirements of tax reform, connecte closely with China's reform, the meaning and significance under the Market economy are researched.First of all, the basic meaning and the theory is expounded; Secondly, conpare with the Tax agent model of Japan and the United States which developed well,the gap between china and them and the experience gotten from them are expounded.Thirdly,the status quo ,problems and reasons of tax in jiangxi are reaserached. At last,the measures such as the Optimization of the environment, Improvment of the management system, Organizations to strengthen governance are put forward to criterion and develope tax agent in jiangxi.The results of the paper are not only important to the criterion and development of the tax agent in jiangxi, but also to develop and improve the tax agent of other provinces (autonomous regions).