我国税务代理行业存在问题及发展对策
发布时间：2018-07-16 22:44
【摘要】：我国税务代理行业的起步源于上世纪80年代。随着我国税制由单一制转为复合制，纳税难度增加，市场上对拥有税务专业知识的人员需求增大，税务代理行业应运而生。面对这样的社会环境，税务代理理应有较为良好的发展。然而，该行业中仍旧有许多机构处于生存线边缘，行业的发展也受到了诸多因素的限制。为了促使我国税务代理行业健康快速的发展，对其现状进行分析，找出促进该行业发展的对策建议是十分有必要的。 我国税务代理行业主要存在以下问题：缺乏完善的法律体系、监管体系、业务范围小、从业人员学历水平低、年龄构成大以及行业认同度低等。本文根据该行业存在的问题，对其提出了对应的发展措施和建议。 文中主要采用的研究方法是文献分析法和数据分析法。首先，运用文献分析法对国内外现有税务代理行业相关的文献进行了分析。在分析的过程中，主要从相关法律体系、监管体系、税务代理业务范围、人员素质以及税务代理行业的社会认同度方面对现有文献进行了归类。通过进一步分析归类文献，找出现有文献研究中不充分的地方，指明了今后论文的写作重点。其次，运用数据分析法对我国税务代理行业的相关数据进行了分析，主要分析了我国税务代理行业机构发展状况、业务构成变化情况、从业人员学历、年龄构成状况以及企业对税务代理行业认同度的情况，为后续研究提供了数据基础。 根据分析，得出了以下结论：在法律体系建设方面，要提高立法层级，增强立法的权威性，用完善的法律体系来支持税务代理行业的发展；在管理体系方面，积极学习国外先进经验，完善以行政监管为主、行业监管为辅的管理体系。不断完善代理行业的内部质量控制体系，建立相应的保险赔偿制度，降低税务代理从业风险；在业务范围方面，要不断扩展业务范围，尤其重视税收筹划业务的发展，，充分利用自身专业优势，积极为纳税人进行税收筹划设计。在从业人员学历水平和年龄构成方面，要提高从业人员的学历水平，并且促使税务代理行业从业人员向年轻化发展；在提高社会认同度，增加市场需求方面，要提高居民纳税意识，并且加强对税务代理行业的宣传，让更多的企业能够熟悉并且接受税务代理行业及代理业务，提高委托企业在总企业中的比例。
[Abstract]:The starting point of our country's tax agency industry originates from the 1980's. With the tax system changing from a single system to a compound system, the tax system becomes more difficult to pay taxes, and the demand for people with tax expertise in the market increases, so the tax agency industry emerges as the times require. Faced with such a social environment, tax agents should have a relatively good development. However, there are still many institutions in the industry on the edge of the line of survival, and the development of the industry is limited by many factors. In order to promote the healthy and rapid development of the tax agency industry in China, it is necessary to analyze the present situation and find out the countermeasures and suggestions to promote the development of the industry. The main problems of tax agency industry in China are as follows: lack of perfect legal system, supervision system, small scope of business, low educational level of employees, large age structure and low degree of industry identity, etc. According to the existing problems of this industry, this paper puts forward corresponding development measures and suggestions. In this paper, the main research methods are literature analysis and data analysis. First of all, the literature analysis of domestic and foreign existing tax agency industry literature analysis. In the process of analysis, the existing documents are classified mainly from the aspects of relevant legal system, supervision system, tax agency business scope, personnel quality and social identity of tax agency industry. By further analyzing and classifying the literature, the author points out the key points of writing in the future. Secondly, using the data analysis method to analyze the related data of tax agency industry in our country, mainly analyzing the development of tax agency industry, the change of business composition, the qualifications of employees. The status of age composition and corporate identity to tax agency industry provide data basis for further research. According to the analysis, we draw the following conclusions: in the construction of legal system, we should improve the legislative level, strengthen the authority of legislation, use a perfect legal system to support the development of tax agency industry, and in the aspect of management system, Actively learn from foreign advanced experience and improve the administrative supervision system supplemented by industry supervision. We should constantly improve the internal quality control system of the agency industry, establish a corresponding insurance compensation system, and reduce the risk of tax agency employment. In terms of business scope, we should constantly expand the scope of business, especially pay attention to the development of tax planning business. Make full use of their own professional advantages, active tax planning for taxpayers. In terms of the educational level and age composition of employees, it is necessary to raise the level of academic qualifications of employees and to promote the younger development of employees in the tax agency industry; in terms of raising social identity and increasing market demand, It is necessary to enhance residents' awareness of tax payment, and strengthen the publicity of tax agency industry, so that more enterprises can be familiar with and accept tax agency industry and agency business, and increase the proportion of entrusted enterprises in the total enterprise.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2127893
[Abstract]:The starting point of our country's tax agency industry originates from the 1980's. With the tax system changing from a single system to a compound system, the tax system becomes more difficult to pay taxes, and the demand for people with tax expertise in the market increases, so the tax agency industry emerges as the times require. Faced with such a social environment, tax agents should have a relatively good development. However, there are still many institutions in the industry on the edge of the line of survival, and the development of the industry is limited by many factors. In order to promote the healthy and rapid development of the tax agency industry in China, it is necessary to analyze the present situation and find out the countermeasures and suggestions to promote the development of the industry. The main problems of tax agency industry in China are as follows: lack of perfect legal system, supervision system, small scope of business, low educational level of employees, large age structure and low degree of industry identity, etc. According to the existing problems of this industry, this paper puts forward corresponding development measures and suggestions. In this paper, the main research methods are literature analysis and data analysis. First of all, the literature analysis of domestic and foreign existing tax agency industry literature analysis. In the process of analysis, the existing documents are classified mainly from the aspects of relevant legal system, supervision system, tax agency business scope, personnel quality and social identity of tax agency industry. By further analyzing and classifying the literature, the author points out the key points of writing in the future. Secondly, using the data analysis method to analyze the related data of tax agency industry in our country, mainly analyzing the development of tax agency industry, the change of business composition, the qualifications of employees. The status of age composition and corporate identity to tax agency industry provide data basis for further research. According to the analysis, we draw the following conclusions: in the construction of legal system, we should improve the legislative level, strengthen the authority of legislation, use a perfect legal system to support the development of tax agency industry, and in the aspect of management system, Actively learn from foreign advanced experience and improve the administrative supervision system supplemented by industry supervision. We should constantly improve the internal quality control system of the agency industry, establish a corresponding insurance compensation system, and reduce the risk of tax agency employment. In terms of business scope, we should constantly expand the scope of business, especially pay attention to the development of tax planning business. Make full use of their own professional advantages, active tax planning for taxpayers. In terms of the educational level and age composition of employees, it is necessary to raise the level of academic qualifications of employees and to promote the younger development of employees in the tax agency industry; in terms of raising social identity and increasing market demand, It is necessary to enhance residents' awareness of tax payment, and strengthen the publicity of tax agency industry, so that more enterprises can be familiar with and accept tax agency industry and agency business, and increase the proportion of entrusted enterprises in the total enterprise.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
【引证文献】
相关期刊论文 前1条
1 李裕文;;中国税务代理市场存在的问题与对策[J];市场研究;2016年04期
本文编号：2127893
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