The Research Of Perfecting Chinese Tax Agency System

In recent years, whether domestic or abroad, all emphasize the development of the tax agent trades. Many countries have established mature system of taxation agency, in foreign countries, the tax agency even has a history of hundreds of years. Now the tax agent can be roughly divided into two modes in the world:one is the free competition of mixed mode represented by the United States, another one is the monopoly separation mode represented by Japan.The time of tax agency trade appeared in China is less than30years. Since1985China began to implement the tax agency, broadly experienced three stages: start、 pilot and promote. In1997, the tax agent act as an important part of optimized tax service, the intermediary services is be emphasized. After decoupling the restructuring, tax agent began to gradually on track, but the revenue of tax agency has fallen. This all illustrates that the tax agency problem remains to be discussed.Now the theoretical results of tax agency in China is very few, and mostly just carry on the simple analysis from the surface of the taxation agency. Because of the development is not mature in our country, the tax agency industry also exists many problems. So, study the taxation agency system in our country has important practical significance.This paper is divided into four chapters. The first chapter mainly analyzes the present tax agency industry’s development situation in our country, elaborated the research background、research significance、research ideas、 the innovation points and other things of this paper. The author choose the United States、Japan、 Germany and Australia’s tax agency industry and the research status of tax agency industry of our country to carry on the literature review. The author’s creative point lies in analyze the tax agency industry with a new perspective. Of course, there are also many deficiencies in this paper. The second chapter of this paper briefly explain the tax agency first, and raises the demand side、supply side and the management of the tax agency market. Then introduce three management theories:Maslow’s need hierarchy theory、STP theory and the incentive mechanism. Finally emphasis on the integration and application between the three management theories and the taxation agency system.The third chapter analyzes the tax agency industry separately from the demand side、supply side and management side of the tax agency market, then find out the problem.The fourth chapter is based on the proposed questions of the third chapter, put forward the corresponding suggestions and countermneasures from the demand side、supply side and management side respectively.In this paper, the author analyses the demand side、supply side and the administration of tax agency market through new point of view and the latest data, combine with the current system of taxation agency industry in China, carries on the comprehensive analysis to the current system of tax agency in China. The author carries out detailed analysis on the questions, summarizes and puts forward some effective measures to solve the problem.