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Research On The Transformation And Upgrading Of China's Taxation Firms

Posted on:2019-05-09Degree:MasterType:Thesis
Country:ChinaCandidate:M M LuFull Text:PDF
GTID:2359330542499125Subject:Taxation
Abstract/Summary:PDF Full Text Request
In the new era of government decentralization,the implementation of supply-side structural reform,innovation to promote the transformation and upgrading of the era background,China's tax office still has a larger development space and better development trend.In the long run,the state implements new policies to break the monopoly barriers of tax-related professional service market.on the one hand,it reduces the market access threshold,introduces more social intermediary organizations and individuals,increases the competitive pressure of existing tax-related professional service organizations,and promotes them to strengthen their business ability in the free competition of the market.On the other hand,the implementation of the new policy will ensure that the tax-related professional service market competition environment is fair and transparent,make it more inclusive,diversity,make the market competition subject more vitality,motivation and vitality.However,China's tax firms in the present not only to face the new situation,meet new challenges,but also to seize new opportunities.Only in the severe market competition to find their own positioning,firm development confidence,establish professional confidence,correctly put the focus of work,take the initiative to promote the transformation and upgrading,in order to ensure the healthy and sustainable development of the firm.Based on the industry perspective of the whole tax office,this paper aims to clarify the obstacles in the development process of the office,encourage the office to take the initiative to transform and upgrade,and improve the overall strength of the industry.Based on the theory of supply and demand and game theory,this paper first summarizes and arranges the four external environments of politics,economy,society,science and technology and the competition environment of the industry.taking the top 100 tax firms of annual operating income as a reference,this paper analyzes the personnel size,income scale,income structure,etc.of the industry,and draws the data of the last five years into a chart to intuitively show the current situation and development trend of the tax firms in China.Taking four leading tax agents in China as typical cases,this paper looks for their operating characteristics,and makes an analysis and comparison of their development,operating conditions,human resources,organizational structure,operating advantages and disadvantages,and the latest development trend.According to the current situation of the industry development and the competitive environment of the tax agent firms in China,most of the firms have problems in five aspects: development concept,business scope,organizational structure,human resources and practicing risk.therefore,transformation and upgrading will become the most direct and effective way out for the firms.After comparing the legal system,industry supervision system and business scope of tax agents in the United States,Japan and Germany,and drawing on their mature experience,this paper puts forward some countermeasures and suggestions for the problems existing in tax agents' firms in China,such as establishing the concept of sustainable development,improving the ways and means of providing tax-related professional services,establishing a scientific organization structure and benefit distribution system,improving the professional competence and professional ethics level of employees,and strengthening risk control.
Keywords/Search Tags:Tax firm, Transformation and upgrading, Tax-related professional services
PDF Full Text Request
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