Research On The Legal Liability Of Tax Agency Under The Specialized Target Of Tax Service

Tax agent industry in China started late,has certain administrative subjunctive characteristics at first,after salustro zhongrui highlight the independent status of tax agency,but due to historical reasons and the misunderstanding of social idea and system design of imperfect makes the practice the essence of tax agency independent practice is still a certain degree of disturbance.Specification in the current system of taxation agency made stipulations quantity is less,such as administrative rules and policy in the form of a specification file,level is not high and the conflict between the provisions of law,brings to the tax agency legal relationship of applicable in practice.From the perspective of institutional incentives liability system of taxation agency service for tax is of great significance to achieve the goal of specialization,fords the tax service specialization is the inevitable requirements of tax agency market,adapt to the development direction of the fiscal and taxation system reform in our country,is the powerful measures to promote country under the rule of law process,specialized fords the tax service is the development direction of the tax agent industry.To achieve this goal,the tax agent for the improvement of the legal liability system is of vital significance,its incentive tax agent to improve the quality of service,perfect the supervision,risk dispersing mechanism of form a complete set,thus effectively protect taxpayers reasonable reliance interest,for the long-term development of tax agency industry play a role in promoting rational.Legislation on current tax agent responsibility system still exists in our country,the level is low,that the main responsibility is not clear,the responsibility of constitutive requirements,responsibility form confusion,responsibility supervision mechanism is unreasonable,the lack of risk disperse mechanism operation problems,which restrict the development of tax agency industry,prevented the tax agent to achieve the goals of specialization,It is necessary to focus on the system target,use incentive theory,and perfect the concrete system.Specifically,first of all,the special tax agent shall be drawn up in laws and regulations and the practice of lawyers,certified public accountants engaged in tax agent business and others are also included in the tax agent in the provisions of the laws and regulations,and its business scope is divided.Secondly,according to the different nature of the fines to distinguish the responsibility main body,tax authorities to exercise the supervisory duties to make fine tax is the main responsibility of the taxpayer,the exercise of industry regulatory responsibilities to make corresponding fine punishment is the main responsibility of the tax agent.To protect the taxpayer’s reasonable reliance interest and promote the development of tax agency industry,suggested that under the condition of the taxpayers trust tax agents,injury consequence caused by unilateral ACTS tax agents for tax agent only.Thirdly,it is necessary to further clarify the constitutive elements of the legal liability of the tax agent,and the fault of the victim should be taken into account in the distribution of responsibility.To clarify the tax agent bear form of legal liability,taxation agency legal responsibility is passed on,the tax authorities for tax agent fine have should be the embodiment of the administrative regulations,can also according to the responsibility in addition to the fine size impose a warning,order deadline to correct,and ban industry such as punishment.Finally,the internal and external supervision mechanism of tax agent industry should be built to strengthen the ability of tax agent to deal with risks and protect the public interest.