本文選題：注冊(cè)稅務(wù)師 + 納稅服務(wù)社會(huì)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(guó)的注冊(cè)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(lái)，經(jīng)過(guò)20多年來(lái)的大力發(fā)展，CTA已經(jīng)初步形成規(guī)模，在社會(huì)產(chǎn)生了一定的影響力。隨著我國(guó)社會(huì)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(lái)越大，，這促使注冊(cè)稅務(wù)師在社會(huì)所發(fā)揮作用也隨之越來(lái)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(guó)的注冊(cè)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(wèn)題，如行業(yè)法律制度落后、注冊(cè)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(wèn)題等等。 筆者從注冊(cè)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(guó)注冊(cè)稅務(wù)師行業(yè)發(fā)展過(guò)程中出現(xiàn)的問(wèn)題，通過(guò)借鑒國(guó)外先進(jìn)經(jīng)驗(yàn)和做法，從而找出適合于我國(guó)注冊(cè)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(duì)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(lèi)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(huì)化這個(gè)角度為切入點(diǎn)，系統(tǒng)地對(duì)國(guó)內(nèi)、外注冊(cè)稅務(wù)師制度的起源、發(fā)展進(jìn)行了剖析，屬于較有研究?jī)r(jià)值的前沿課題；另一方面是針對(duì)注冊(cè)稅務(wù)師行業(yè)目前的發(fā)展現(xiàn)狀及存在的一些問(wèn)題，提出具有針對(duì)性的建議，這些建議在實(shí)際層面上具有一定的可操作性，比如盡快完善注冊(cè)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(qiáng)涉稅風(fēng)險(xiǎn)管理等等，可以為推動(dòng)該行業(yè)的大力發(fā)展做出重要貢獻(xiàn)，具有實(shí)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(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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