| As a key third-party organization in the taxation ecosystem,tax-related professional service organizations provide tax-related services for taxation authorities and taxpayers,and the special nature of their professional services is that they are related to the national taxation security on the one hand and the legitimate rights and interests of taxpayers on the other.In recent years,with the full opening of the tax-related professional service industry,the irregular practice behaviors of some organizations have also led to the problem of regulatory failure.Based on this,this paper hopes to analyze the problems of the current tax-related professional services regulatory bodies,regulatory objects and regulatory measures with the entry point of the components of the regulatory system,and put forward suggestions for improving the regulatory system of tax-related professional services in China.Based on the in-depth study of the regulatory system of tax-related professional service industry and tax agency system,this paper uses literature analysis method and comparative research method to make a relatively in-depth analysis of China’s tax-related professional services after gaining an in-depth understanding of the current model of tax-related professional service industry in providing tax-related services: the regulatory model of China’s tax-related professional services is a mixed model,i.e.,the tax-related professional services are regulated by the administrative supervision of taxation authorities and the self-regulatory system of industry associations.The tax-related professional services industry is managed through the administrative supervision of taxation authorities and the construction of self-regulatory system of industry associations.From the level of administrative supervision and industry self-regulation,the current situation of the components of the regulatory system is analyzed,and it can be seen that: China’s tax-related professional services regulatory system has been initially established;however,there is the problem of the lack of legislation of the administrative supervision system in the main body of administrative supervision,the problem of the imperfect scope of supervision in the object of administrative supervision,and the problem of the imperfect management method of credit evaluation in the administrative supervision measures;in the In terms of industry self-regulatory management,there are problems such as lack of independence of management subjects,lack of unified access rules for the industry and unsound practice norms.After studying the supervision mode of tax-related professional services in Japan,the United Kingdom and the United States,we come up with the inspiration that administrative supervision should be regulated through perfect legislation,industry self-regulation should be strengthened through industry associations and credit evaluation management measures can be adopted.Finally,the suggestions for improving the regulatory system of tax-related professional services in China are proposed,namely,improving the legal construction of administrative regulatory system,improving the scope of regulatory objects,improving credit evaluation management methods and improving industry selfregulation management. |
