【摘要】：我國涉稅專業(yè)服務(wù)行業(yè)經(jīng)歷了曲折的發(fā)展歷程,已經(jīng)成為國家稅收事業(yè)十分重要的社會型管理力量。這些年來,市場經(jīng)濟綻放活力、不斷創(chuàng)新,現(xiàn)代稅收管理體系建設(shè)進一步推進,社會經(jīng)濟活動更加復雜多樣。與此同時,我國稅收法規(guī)的專業(yè)性、政策文件的活動性在不斷加強,納稅人辦理涉稅事項的難度和企業(yè)稅務(wù)人員的成本逐漸增加,而且在稅收征管改革的背景下,我國的稅收征管體系日臻完善,簡政放權(quán)征管重心后移,征稅機關(guān)和納稅人都更多地依賴涉稅專業(yè)服務(wù)來履行職責,保護自身的合法權(quán)益。在此期間,涉稅專業(yè)服務(wù)提供者的地位也隨之發(fā)生轉(zhuǎn)變,即由原來的“涉稅中介”成為“涉稅主體”,這一轉(zhuǎn)變表明涉稅專業(yè)服務(wù)社會組織在我國稅收征納關(guān)系中的作用越來越重要。稅務(wù)師、會計師、稅務(wù)律師作為涉稅專業(yè)服務(wù)市場的三大主力軍,在涉稅專業(yè)服務(wù)領(lǐng)域的競爭也將越發(fā)激烈。但是,涉稅服務(wù)行業(yè)蓬勃發(fā)展的同時也面臨著諸多問題,例如涉稅專業(yè)服務(wù)比例不高、獨立性和專業(yè)性不夠、涉稅服務(wù)法律缺位以及供給需求信息不對稱等問題。因此,基于我國涉稅服務(wù)行業(yè)目前的發(fā)展現(xiàn)狀,對涉稅專業(yè)服務(wù)行業(yè)進行定位十分必要,因為只有行業(yè)定位準確,發(fā)展之路才能越走越遠。本文從涉稅專業(yè)服務(wù)行業(yè)發(fā)展的起源、現(xiàn)狀進行研究,分析現(xiàn)階段我國稅務(wù)師、會計師、律師在各自涉稅專業(yè)服務(wù)領(lǐng)域的狀況及特點,借鑒國外涉稅服務(wù)制度成熟的經(jīng)驗和先進的理念,結(jié)合中國的實際情況,對我國涉稅專業(yè)服務(wù)行業(yè)進行定位。主要從行業(yè)性質(zhì)、行業(yè)目標及行業(yè)發(fā)展三個方面對我國目前的涉稅服務(wù)行業(yè)進行定位,明確我國涉稅專業(yè)服務(wù)行業(yè)在市場化進程中應有的態(tài)勢。此外,文章還將提出一些具有可操作性的建議,支持行業(yè)特色發(fā)展和多元化服務(wù)建設(shè),確立涉稅專業(yè)服務(wù)行業(yè)的法律地位和法定業(yè)務(wù),加強行政監(jiān)管和行業(yè)自律,重視涉稅專業(yè)服務(wù)機構(gòu)自身建設(shè)和人才培養(yǎng)。以期通過上述措施促進涉稅專業(yè)服務(wù)行業(yè)進一步發(fā)展。
[Abstract]:China's tax-related professional service industry has experienced a tortuous course of development and has become a very important social management force in the national tax industry. In recent years, the market economy has bloomed vitality and innovation, the construction of modern tax management system has been further promoted, and social and economic activities have become more complex and diverse. At the same time, the specialization of tax laws and regulations in our country, the activity of policy documents are constantly strengthened, the difficulty for taxpayers to handle tax-related matters and the cost of enterprise tax personnel are gradually increasing, and under the background of tax collection and management reform, The tax collection and management system of our country is improving day by day, the center of gravity of the administrative power collection and management is shifted back, the tax authority and the taxpayer rely more on the professional service concerning tax to perform their duties and protect their legitimate rights and interests. During this period, the status of tax-related professional service providers has also changed, that is, from the original "tax-related intermediary" to "tax-related subject", This change indicates that the tax-related professional service social organization plays an increasingly important role in the relationship of tax collection and payment in China. As the three main forces of the tax-related professional service market, tax stewards, accountants and tax lawyers will face more and more fierce competition in the tax-related professional service field. However, the tax-related service industry is facing a lot of problems, such as the proportion of tax-related professional services is not high, independence and professionalism is not enough, the legal absence of tax-related services and the supply of information asymmetry and so on. Therefore, based on the current development situation of tax-related service industry in China, it is necessary to position the tax-related professional service industry, because only when the position of the industry is accurate, the road of development can go further and further. In this paper, the origin and current situation of the development of tax-related professional service industry are studied, and the current situation and characteristics of tax service providers, accountants and lawyers in their respective tax-related professional service fields are analyzed. Referring to the mature experience and advanced ideas of foreign tax-related service system and combining with the actual situation in China, this paper puts forward the orientation of the tax-related professional service industry in China. The present tax-related service industry in China is positioned from three aspects: the nature of the industry, the target and the development of the industry, and the situation of the tax-related professional service industry in the process of marketization is clarified. In addition, the article will put forward some operable suggestions to support the development of industry characteristics and the construction of diversified services, to establish the legal status and statutory business of tax-related professional service industries, and to strengthen administrative supervision and industry self-discipline. Pay attention to the tax-related professional service organization self-construction and talent training. Through the above measures to promote the tax-related professional service industry further development.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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