Research On The Improvement And Perfection Of The Taxation Agency In China

Taxation agency, as a common agency system, has grown more and more mature, more and more standard. It also has played a more and more important role on the improving of the tax-law-system, strengthen of the tax-administer, regulation on the taxpayer’s tax-related-behaviors, and so on. Taxation agency is the result of the economy develop, it’s the inevitable outcome of the development on modern tax system. Tax has become the most important income of the inevitable outcome in modern countries. So taxation agency naturally became more and more important, and become the inevitable choice of the tax-management reformation in our country. Research on the taxation agency of different countries has a very important practical meaning on the improvement of the taxation agency ourselves. Began in1980’s, the taxation agency has run for up to20years. But because the area differentiation and many other reasons, the develop of the taxation agency in our country unbalanced:about10%registered tax agents are well developed and have a large scale; about70%are middle scaled and middle profited; The development of the other20%registered tax agents are not optimistic. The rate of the taxation agency among the whole enterprise in our country is only less than5%, while this rate in USA/Japan can reach80%/50%,the potential market of the tax-related-service must be huge. According to the unique status of the taxation agency in china, improve and perfect the law on taxation agency, raise the rate of taxation agency, enhance the publicity on taxation agency become more and more important and urgent.In market-economy developed country such as USA or Japan, the theory and practice all have been developed very well, this field in china has not been well developed. So it’s necessary for us to have deeper and wider research on this field. The research on the taxation agency in china has obtained some achievement on both theory and practice. The documents related taxation agency in china, some are monographs, such as:Taxation Agency(Ding yun), Peking university press,2010;Some are journal papers, such as:Compare and study:different taxation agency in different countries (Liu zheng&Zhou kaifu),from paper tax institute of Yangzhou university,1999. There are also books related to the rights of the taxpayer and taxation design, such as Taxation agency and the rights of the taxpayer(Ge kechang&Chen qingxiu), Peking university press,2005;taxation design(Gai di), Renmin university of China press,2009. The books on practice and professional technique and method on taxation agency are also have depth and details. But the books about the successful experience of other countries which developed the taxation agency very well is rarely seen, this article try to analysis and discuss, combine with the situation of Wei-fang district, Shandong province.I chose taxation agency as my research topic:firstly, review the development of taxation agency in china, compare with the situation with developed countries, in order to analysis and find the universalism rule to establish the system. Then combine the special situation in our country and the road we have paced, analysis and summarize the right for us to improve and perfect the system that suit of our country, in the background of world develop and the entrance of WTO.