【摘要】：我國稅務(wù)代理行業(yè)的起步源于上世紀(jì)80年代。隨著我國稅制由單一制轉(zhuǎn)為復(fù)合制，納稅難度增加，市場上對擁有稅務(wù)專業(yè)知識的人員需求增大，稅務(wù)代理行業(yè)應(yīng)運而生。面對這樣的社會環(huán)境，稅務(wù)代理理應(yīng)有較為良好的發(fā)展。然而，該行業(yè)中仍舊有許多機構(gòu)處于生存線邊緣，行業(yè)的發(fā)展也受到了諸多因素的限制。為了促使我國稅務(wù)代理行業(yè)健康快速的發(fā)展，對其現(xiàn)狀進(jìn)行分析，找出促進(jìn)該行業(yè)發(fā)展的對策建議是十分有必要的。 我國稅務(wù)代理行業(yè)主要存在以下問題：缺乏完善的法律體系、監(jiān)管體系、業(yè)務(wù)范圍小、從業(yè)人員學(xué)歷水平低、年齡構(gòu)成大以及行業(yè)認(rèn)同度低等。本文根據(jù)該行業(yè)存在的問題，對其提出了對應(yīng)的發(fā)展措施和建議。 文中主要采用的研究方法是文獻(xiàn)分析法和數(shù)據(jù)分析法。首先，運用文獻(xiàn)分析法對國內(nèi)外現(xiàn)有稅務(wù)代理行業(yè)相關(guān)的文獻(xiàn)進(jìn)行了分析。在分析的過程中，主要從相關(guān)法律體系、監(jiān)管體系、稅務(wù)代理業(yè)務(wù)范圍、人員素質(zhì)以及稅務(wù)代理行業(yè)的社會認(rèn)同度方面對現(xiàn)有文獻(xiàn)進(jìn)行了歸類。通過進(jìn)一步分析歸類文獻(xiàn)，找出現(xiàn)有文獻(xiàn)研究中不充分的地方，指明了今后論文的寫作重點。其次，運用數(shù)據(jù)分析法對我國稅務(wù)代理行業(yè)的相關(guān)數(shù)據(jù)進(jìn)行了分析，主要分析了我國稅務(wù)代理行業(yè)機構(gòu)發(fā)展?fàn)顩r、業(yè)務(wù)構(gòu)成變化情況、從業(yè)人員學(xué)歷、年齡構(gòu)成狀況以及企業(yè)對稅務(wù)代理行業(yè)認(rèn)同度的情況，為后續(xù)研究提供了數(shù)據(jù)基礎(chǔ)。 根據(jù)分析，得出了以下結(jié)論：在法律體系建設(shè)方面，要提高立法層級，增強立法的權(quán)威性，用完善的法律體系來支持稅務(wù)代理行業(yè)的發(fā)展；在管理體系方面，積極學(xué)習(xí)國外先進(jìn)經(jīng)驗，完善以行政監(jiān)管為主、行業(yè)監(jiān)管為輔的管理體系。不斷完善代理行業(yè)的內(nèi)部質(zhì)量控制體系，建立相應(yīng)的保險賠償制度，降低稅務(wù)代理從業(yè)風(fēng)險；在業(yè)務(wù)范圍方面，要不斷擴展業(yè)務(wù)范圍，尤其重視稅收籌劃業(yè)務(wù)的發(fā)展，，充分利用自身專業(yè)優(yōu)勢，積極為納稅人進(jìn)行稅收籌劃設(shè)計。在從業(yè)人員學(xué)歷水平和年齡構(gòu)成方面，要提高從業(yè)人員的學(xué)歷水平，并且促使稅務(wù)代理行業(yè)從業(yè)人員向年輕化發(fā)展；在提高社會認(rèn)同度，增加市場需求方面，要提高居民納稅意識，并且加強對稅務(wù)代理行業(yè)的宣傳，讓更多的企業(yè)能夠熟悉并且接受稅務(wù)代理行業(yè)及代理業(yè)務(wù)，提高委托企業(yè)在總企業(yè)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.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李裕文;;中國稅務(wù)代理市場存在的問題與對策[J];市場研究;2016年04期

本文編號：2127893