本文選題：注冊稅務(wù)師 + 納稅服務(wù)社會化　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文

【摘要】：我國的注冊稅務(wù)師行業(yè)最早是由20世紀(jì)80年代初期的稅務(wù)咨詢業(yè)發(fā)展而來，經(jīng)過20多年來的大力發(fā)展，CTA已經(jīng)初步形成規(guī)模，在社會產(chǎn)生了一定的影響力。隨著我國社會的不斷變革發(fā)展，稅制結(jié)構(gòu)也發(fā)生了翻天覆地的變化，稅收征管難度也越來越大，，這促使注冊稅務(wù)師在社會所發(fā)揮作用也隨之越來越大，為構(gòu)建和諧的征納關(guān)系發(fā)揮了重要的作用。但我們還應(yīng)看到，我國的注冊稅務(wù)師行業(yè)發(fā)展并非一帆風(fēng)順，行業(yè)發(fā)展建設(shè)仍存在不少的問題，如行業(yè)法律制度落后、注冊稅務(wù)師人員素質(zhì)較低、稅務(wù)師事務(wù)所制度不規(guī)范的問題等等。 筆者從注冊稅務(wù)師行業(yè)發(fā)展的起源、現(xiàn)狀進(jìn)行研究，探討現(xiàn)階段我國注冊稅務(wù)師行業(yè)發(fā)展過程中出現(xiàn)的問題，通過借鑒國外先進(jìn)經(jīng)驗和做法，從而找出適合于我國注冊稅務(wù)師行業(yè)發(fā)展的新道路，提出一些具有可操作性的對策，以期促進(jìn)CTA又好又快發(fā)展。論文研究所采用的方法主要有：文獻(xiàn)研究法、類比分析法、案例分析法、走訪調(diào)研法。 本文的創(chuàng)新之處在于一方面是以納稅服務(wù)社會化這個角度為切入點，系統(tǒng)地對國內(nèi)、外注冊稅務(wù)師制度的起源、發(fā)展進(jìn)行了剖析，屬于較有研究價值的前沿課題；另一方面是針對注冊稅務(wù)師行業(yè)目前的發(fā)展現(xiàn)狀及存在的一些問題，提出具有針對性的建議，這些建議在實際層面上具有一定的可操作性，比如盡快完善注冊稅務(wù)師行業(yè)法律制度、進(jìn)一步進(jìn)行自律管理及加強涉稅風(fēng)險管理等等，可以為推動該行業(yè)的大力發(fā)展做出重要貢獻(xiàn)，具有實用性。
[Abstract]:The industry of registered tax clerks in our country was first developed from the tax consulting industry in the early 1980s. After more than 20 years' vigorous development of CTA, it has formed a preliminary scale and produced certain influence in the society.With the development of our society, the structure of tax system has changed dramatically, and the difficulty of tax collection and management has become more and more difficult, which urges the registered tax administrator to play a more and more important role in the society.In order to build a harmonious relationship between levy and payment has played an important role.However, we should also see that the development of registered tax clerks in China is not smooth, and there are still many problems in the development and construction of the industry, such as the backward legal system of the industry and the low quality of registered tax clerks.Tax office system is not standardized, and so on.The author studies the origin and present situation of the development of registered tax agent industry, discusses the problems in the development process of registered tax agent industry in China, and draws lessons from the advanced experience and practice of foreign countries.In order to promote the development of CTA, this paper finds out a new way suitable for the development of registered tax clerks in our country, and puts forward some operable countermeasures to promote the development of CTA.The methods used in the thesis are: literature research, analogy analysis, case analysis, visiting research.The innovation of this paper lies in that, on the one hand, it systematically analyzes the origin and development of the domestic and foreign registered tax clerks system from the angle of the socialization of tax service, which belongs to the frontier subject of more research value;On the other hand, in view of the current development situation and some problems in the field of registered tax clerks, this paper puts forward some targeted suggestions, which are operable at the practical level.For example, to improve the legal system of registered tax clerks as soon as possible, to further self-discipline management and to strengthen the risk management of tax, can make important contributions to promote the development of the industry, with practical.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 繆景存;韓國稅務(wù)士制度簡述[J];草原稅務(wù);2002年02期

2 陳t ;;社會化納稅服務(wù)的國際比較研究[J];財政研究;2009年09期

3 段洪;;我國注冊稅務(wù)師行業(yè)現(xiàn)狀分析及對策研究[J];財經(jīng)政法資訊;2006年05期

4 郭凱峰;譚柏久;;對我國現(xiàn)行稅務(wù)代理制度的完善建議[J];法制與社會;2007年12期

5 陳麗文;;我國稅務(wù)代理中存在的問題與對策[J];改革與戰(zhàn)略;2007年05期

6 李世根;;關(guān)于統(tǒng)計師事務(wù)所、會計師事務(wù)所、稅務(wù)師事務(wù)所、資產(chǎn)評估師事務(wù)所、律師事務(wù)所的比較綜述[J];消費導(dǎo)刊;2009年14期

7 王曉春;;淺析社會中介服務(wù)對納稅服務(wù)社會化的作用[J];價值工程;2011年20期

8 董樹奎;;促進(jìn)注冊稅務(wù)師行業(yè)又好又快發(fā)展[J];今日財富;2008年05期

9 張懷海;;論社會化納稅服務(wù)[J];湖南稅務(wù)高等�？茖W(xué)校學(xué)報;2011年05期

10 福建省注冊稅務(wù)師管理中心課題組;張如力;林太桂;李香美;;發(fā)揮注冊稅務(wù)師行業(yè)在服務(wù)稅收征管中的作用[J];涉外稅務(wù);2007年05期

相關(guān)碩士學(xué)位論文 前2條

1 王予;優(yōu)化我國納稅服務(wù)體系的研究[D];西南交通大學(xué);2011年

2 賴國萍;完善我國納稅服務(wù)體系的政策建議[D];廈門大學(xué);2009年

本文編號：1738475