Research On The Supervision Of Tax Related Professional Service Industry

With the deepening of the administrative system reform of our country,part of the public management and social service functions previously controlled by the government are gradually transferred to the social intermediary agent,making it an indispensable supplement to the national governance system.As a kind of social intermediary,the tax related professional service industry has developed rapidly in recent years.However,due to various reasons,the industry has been in a state of disorderly operation and "bad money drives out good money" for a long time.Therefore,the regulatory foundation of the government is relatively weak and the regulatory effect is not ideal.Since 2017,the state administration of taxation issued "the tax-related professional services regulations(try out)" and some supporting system.It marks that our country begins to pay attention to the regulation of the standard of tax-related professional services industry,but the effect and function of the system mechanism remains to be verified.There are still some problems in reality,so the current study of tax-related professional service industry has important practical significance.This paper is divided into four parts.The first part,using the methods of literature study and comparative study,expounds the basic concepts and introduces the development of the tax related professional service in our country.This part summarizes the three main characteristics of the industry: "profitability and public welfare","independence and self-discipline" and "professionalism and openness".Combined with the changes of industry regulatory mechanism since 2017,the current regulatory system and regulatory model of tax related professional service industry are analyzed in this part.On this basis,based on the theory of rent-seeking and government supervision,this part analyzes the connotation of the supervision of tax-related professional service industry.The second part uses empirical and investigation research to analyze the types of tax related professional service institutions,practitioners' information,main business distribution and income situation with L District of L City as an example.According to the three different groups of employees,taxpayers and tax cadres,a classified questionnaire survey is carried out and results of the survey are statistically analyzed.At the same time,this paper also analyzes the supervision measures and achievements on tax-related professional service industry of tax bureau in L district of L city.The third part,based on the theory and the reality,sums up the problems existing in the regulation of the tax related professional service industry.The problems are summarized as frequent phenomenon of power rent-seeking,the weakness of the grass-roots supervision force,and the disorder of the industry market.Through the analysis of the problems,the three main reasons are the backward construction of the rule of law,the prominent separation of regulatory resources,and the imperfect supervision and punishment mechanism.The fourth part,based on the above issues and the experience of tax-related professional service industry in developed countries,points out that the improvement of the supervision of tax related professional service industry should start from three aspects: Building the framework of legal supervision,constructing a strict regulatory system,and establishing a strict punishment mechanism.At last,the part puts forward six countermeasures and suggestions: speeding up the industry legislation,standardizing the administrative examination and approval according to law,optimizing the integration of regulatory resources,Playing the role of industry associations,improving the access and exit mechanism,and increasing punishment and accountability.