The Problems And Countermeasures Of Tax Agent Industry In Our Country

Tax agent industry in China started from the1980s. Composite system,along with our country tax system from unitary to tax the difficulty increases,the market has a tax professional knowledge to the demand, the tax agentindustry arises at the historic moment. In the face of such social environment,the tax agency should have a relatively good development. However, there arestill many institutions on the verge of a lifeline in the industry, the developmentof the industry also is limited by a number of factors. In order to make the taxagent industry healthy and rapid development of our country, analyzes itspresent situation, find out the countermeasures and Suggestions to promotethe development of the industry is very necessary.Tax agent industry in China mainly exist the following problems: lack ofperfect legal system, supervision system, small business scope, personnelquality, test threshold high and low industry were certified. In this paper, basedon the problems existing in the course of the industry, for the development ofcorresponding measures and Suggestions were put forward.This paper mainly USES the research method is the literature analysisand data analysis. First of all, using the literature analysis method to existingtax agent industry related literature at home and abroad are analyzed. In theprocess of analysis, mainly from the related legal system, supervision system,the tax agency business scope, personnel quality, and the social perception oftax agency industry on the existing literature classification. Through furtheranalysis of classified documents, find out the existing literature studyinsufficient place, pointed out the paper writing emphasis in the future.Secondly, using the data analysis to our country tax agent industry wasanalyzed, and the related data, mainly analyzes the development status, thebusiness tax agent industry organization changes, from personnel of course of record of formal schooling, age structure and enterprise for tax agent industry,esteemed provides a data basis for follow-up study.According to the analysis, draws the following conclusion: in the aspect oflegal system construction, to improve the legislative level, strengthen thelegislative authority, with the perfect legal system to support the developmentof tax agency industry; In the aspect of management system, actively learningthe foreign advanced experience, mainly on administrative supervision,industry regulations and auxiliary management system. Agency’s internalquality control system, perfecting establish corresponding insurancecompensation system, reduce the tax agent would be a risk; In terms ofbusiness scope, to continuously expand the business scope, especiallyattaches importance to the development of the tax planning business, makefull use of their own professional advantage, actively by the taxpayer for taxplanning design. In terms of test the threshold and the personnel quality, toreduce examination certified enter oneself for an examination condition, tohave the ability to have a willingness to workers, to provide a broaderdevelopment platform. To raise the level of staff education, and bring the taxagency industry practitioners to development; In improving social perception,increase the market demand, to improve residents’ tax consciousness, andstrengthen the propaganda of tax agency industry, allow more enterprises tofamiliar with and accept the tax agent industry and agency business, improvethe entrusted enterprise in the proportion of the total enterprise.