The Research On The Legal Relationship Between Certified Tax Agent And Consultancy Tax Agency Firm

With the market economy system establishment and rapid development in China, Certified tax system plays an important role.Due to practical aspects of restriction and the theory of insufficient reasons, certified tax industry development is difficult. To further promoting the development of industry of certified tax agents, it should first of all in theory system of certified tax agents in response to problems in practice. And partnership certified tax firm is one of the basic system of certified tax agents, analysis of certified tax agents and clear partnership certified tax office legal relationship helps us to respond to certified tax system problems in practice.This paper mainly composed by preface and text. Preface includes three parts: one is the background and significance of this paper, introduces the background of this study and industry condition, puts forward the development of certified tax agents industry is the product of development of market economy and requirements; Two is to review the development of certified tax system, and the rising has its own background, the author collected the related literature, the theoretical research of certified tax agents should be summarized; Three is theoretical basis and research methods, introduces the problems were analyzed in this paper adopted by theoretical basis and main take two analysis method.Chapter 1 of the thesis is about "certified tax system basic situation overview", first introduced the research of certified tax agents, according to current system of the practice of other countries, will be certified tax system development pattern boils down to in South Korea as a representative of "focus on proxy pattern of certified tax system" and the "represented by Britain and the scattered proxy pattern of certified tax system", and compares the similarities and differences between the two systems; Second is mainly introduces our certified tax system. Our certified tax system mainly consists of both:"certified tax agents association" and "certified tax firm and certified tax". China association of certified tax generation and development and the development of China’s market economic system and the transformation of government functions, its composition is closely related with the function has some administrative color. Our certified tax firm and certified tax is market economy important participant, relevant departments to their rights and obligations rules made certain provisions of these provisions, the author tries to the comb.Chapter 2 of the thesis is about "certified tax partnership certified tax office with legal relations legal analysis", from three aspects of certified tax agents "as a partner," "as an employee of certified tax agents," "callings certified tax", of certified tax agents and partnership certified tax office legal relations were analyzed. Due to the different certified tax and certified tax firm legal relationship each are not identical, leads to their rights and obligations and legal status are also different. Especially as partners, the certified tax by special ordinary partnership and limited liability partnership and so on the different organization form of partnership, the influence of certified enjoy different right to assume different obligations.Chapter 3 of the thesis is about "certified tax partnership certified tax office with the legal relation between case analysis", through two cases of certified tax agents and the form of partnership certified tax office of legal relation between empirical qualitative analysis. The first case was in an ordinary partnership certified tax firm practice process happens, this case has generally have representative; The second case is complex, reflected the special partnership certified tax affairs problems in practice.Chapter 4 of the thesis is about "certified tax partnership certified tax office with the legal relationships between the three major problems in the analysis", is the third chapter of the case by the process of analyzing the three key problems found in ordinary partnership is "special" gross negligence ’inquiry ", "special ordinary partnership in the practice process’ explore" "and" certified tax consultancy firm representing registered in the independence of the tax agency business. Through the analysis of these three angles from the different view of registered special ordinary partnership "practice process" "gross negligence" claim.Chapter 5 of the thesis is about "certified tax partnership certified tax office with the perfection of legal relationship in the first chapter is discovered in the course issues discussed the countermeasures, including" strengthen the theory research work", "perfect special ordinary partnership system", "the independence of certified tax agents to restrict" etc.Finally, in the epilogue is text analysis of the author in ending the article simple, reviews the background of the structure and views, puts forward outlook for the future.