Research Of Credit Management Of Tax-Related Professional Service Organizations In Shanghai

According to the economic development growing faster and more complicated for the tax-related issues,taxpayers’ demand for tax-related services have also been growing rapidly,which makes tax agents and other tax-related intermediary industries jointly play an important social supervision responsibility and act as an indispensable role in the socialist market economy.Tax authorities should give full play to the important role of tax agents and other tax-related service organizations to improve the communication mechanism and platform among tax bureaus,taxpayers and taxrelated service organizations.The background of this thesis is an application-oriented empirical study on the practice of optimizing the management mode by using the relevant theories of public management,taking the Shanghai tax-related professional organizations as an example.The first chapter is based on the theory of new public administration,social co-governance,principal-agent theory and tax compliance theory and summarized on the issue according to the domestic and foreign research;The second chapter adopts the case study method to take Shanghai tax-related professional organization,the use of tax cadres satisfaction statistical data analysis,focusing on the current situation of the new regulatory mode of tax-related professional service based on credit supervision in the actual operation process and by longitudinal comparison of the achievements in the past three years;The third chapter on the main problem of the credit management which including the participation of tax agent firms are not high,the information technology of credit management platform needs to be improved and the implementation effect of credit evaluation registration is not good.Through the analysis of the reasons for the problems existing in the tax-related professional service institutions in Shanghai,which concluded that the incentive degree of the tax related professional service institutions is not enough,the tax department is short of informationization professionals and lack of effective credit evaluation mechanism;The fourth chapter put forward specific optimization countermeasures: establish and improve the standardization of credit construction of tax-related professional service institutions,build a “private customized” type credit management platform and improve the credit evaluation system of tax-related professional service institutions.The paper is expected to have practical significance prove to the implementation of the management functions of relevant departments of the tax system,make a contribution to the tax department and provide reference for the government in the actual decision-making.