As a market intermediary service activity, tax agency, which becomes more and more important along with the development of commodity economy and the complexity of the system, is the product of development in the process of public service, an extremely important significance and function. Many economy developed countries, that taxpayer depend on intermediary agencies is common, it is proved to be effective in practice. Japan and the United States, South Korea, Australia, Taiwan, Hong Kong and other countries and regions have full implementation of the tax agency system, and have formed a mature and regulate market.After 10 years of development our tax agency, basically formed a certain scale, increasingly became an emerging social intermediary service industry and an important part of the reformation in tax collection and management. But there are a lot of problems。Basically, first, the tax agency management system is very disordered, operation layer, agency legal guarantees for the industry regulator,; Second, tax agency legal guarantee is not perfect; The third tax agency practicing deterioration of the environment, market prosperity; Fourth, the tax agency market management system exists serious shortage. and how to solve these problems and contradictions, how to build a suitable for China's national conditions, this is the key for Chinese tax agency system healthy and orderly developmentBased on den Xiaoping's theory of socialist market economy and the guidance of the tax system reform, according to the requirements of China's reform and opening, I combined with the great practice of concrete research under the conditions of market economy and the construction of meaning of tax agent. Firstly, this paper expounds the basic meaning of tax agency and relevant theories, Secondly, through the new public management theory, theory and system, game theory, the theoretical framework for perfecting the tax agency, provides the theory basis for system, Again, the specific to the tax agency Fuzhou Jiangxi province as the research object, the paper present Jiangxi Fuzhou tax agency status quo and the existing problems and reasons, Finally, put forward to the new management idea from the implementation, optimizing operation environment, perfect market management system, strengthen internal management three aspects to standardize and develop Jiangxi tax agency.The development and the regulations of the tax agency has important practical value, not only in Jiangxi province but also to other provinces (autonomous regions), and even system development in national tax agent and perfection of also to have the certain reference value. |