税务代理现状、问题和对策分析.pdfVIP

摘 要 摘 要 税务代理作为一种社会中介服务行业，主要是在涉税市场业务中接受纳税人的委 托，代理从事各项涉税事务，具体贯穿于税收征纳的整个过程。随着我国税收征管质量 的提高，需要税务中介机构的发展和完善予以保证。目前我国税收征管体系面临着改革 的契机和迫切需求，具有深远的发展前景。 本文第一部分为导论，主要介绍研究背景，研究目的和意义，国内外研究现状，研 究方法和创新点。 本文第二部分对税务代理做了一般性的叙述。主要介绍了税务代理的基本内涵、原 则和主要功能；其次阐述了税务代理在我国产生的必要性，以及税务代理在我国的发展 历程，特别强调了注册税务师行业在我国的迅猛发展。 第三部分真实反映了我国税务代理的现状。以河北保定市为例指出目前我国税务 代理取得的成绩和存在的问题。 第四部分主要内容是针对我国税务代理的现状，提出发展我国税务代理事业的总 体思路和解决问题的具体对策。即对外要在法制建设、税制改革、自身宣传和借鉴国外 先进经验上下功夫；对内要在提高业务水平、加强行业建设、开展新型业务、采用信息 化建设等方面完善。以此来推动我国的税务代理事业不断前进。 第五部分为结论。 关键词：税务代理；现状；问题；对策；分析 I Abstract Abstract Being the social intermediary service industry, Tax Agency System is to accept commission from taxpayers to undertake tax-concerned affairs throughout the tax imposition and payment in tax-concerned businesses. As the quality improvement of national tax imposition and administration, it needs the guarantee from development and amendment of the tax agency. Currently, the national tax imposition and administration system is confronted with opportunity and badly need to reform; therefore, it has profound prospects. The first part of this introduction, mainly for the research background, research purpose and meaning, the research situation, research methods and innovation Section 2 gives a general introduction to tax agency. It mainly focuses on fundamental definition, principles and major functions; secondly presents the necessity of tax agency and its development history in China, especially the rapid expansion of Certified Tax Agent industry. The Section 3 truly reflects the current situation of tax agency in China. Here it paper take Baoding, Hebei