Research On The Legal System Of Tax Agency In China

With the development of social economy and the refinement of industrial division of labor,the work of tax collection and administration is becoming more and more complicated.Nowadays,various tax collection and management procedures are complex,and the changeable domestic and foreign environment gives rise to a large number of periodic tax policies.At the same time,with the implementation of China’s new Individual Income Tax Law,the system of self-declared tax returns is becoming increasingly frequent.Makes pay tax on all these cases the "beyond life and death" inevitable taxpayers have a headache,and professional knowledge of taxation,multifarious tax process,frequent change of the tax files to an already busy for the life of the taxpayer overwhelmed,so the tax agency system is arises at the historic moment,it can well solve the taxpayer the contradictions.However,the system has been revised and amended twice since the introduction of the Law on the Administration of Tax Collection in China.In the 27 years’ time,it has been simply summarized in the supplementary provisions of the Law.In addition,the legal basis of the system is mainly the relevant "measures" and "regulations" issued by the State Administration of Taxation.There are some problems,such as low level of effectiveness,conflict between existing laws,unclear scope of application and inconsistent range of punishment,which make the system difficult to achieve much.This paper analyzes the legislative status quo of the tax agency legal system,and focuses on five problems existing in the system.First,the access system of tax agents is chaotic,which is not conducive to ensuring the quality of tax agency business;Secondly,tax agents lack independent legal status,in which lawyers and certified public accountants lack legal recognition as part of tax agents;Third,the minor tax agency system is missing,which makes it difficult to protect the tax rights and obligations of the subject;Fourth,the confidentiality of tax-related information of tax agents is not comprehensive,the withdrawal regulation of tax agents is not perfect,and the termination of relevant agency obligations lacks publicity and other regulatory problems;Fifth,the legal responsibility of tax agents is not perfect,the legal responsibility of tax agents and the principal is not separate.On the basis of drawing lessons from the experience of foreign advanced systems,this paper puts forward specific solutions to the above problems.On the one hand,it adds the tax paying guardian system in the Tax Administration Law.On the other hand,we should improve the Trial Measures for Tax Agents.Suggestions include perfecting the access system for tax agents,clarifying the independent legal status of tax agents,perfecting the supervision mechanism for tax agents,and refining the legal responsibilities of tax agents.