【作者】 王勇；

【导师】 陈荣；

【作者基本信息】 江西财经大学 ， 公共管理， 2016， 硕士

【摘要】 自20世纪七八十年代改革开放以来,我国的市场经济取得了突飞猛进的发展,使得税务代理的市场需求增加。但不论是与东部沿海城市的税务代理行业相比,还是与国外发达国家的税务代理行业相比,江西省税务代理行业的问题都突兀地存在,亟待解决。因此,本文希望通过分析调查,全面找出税务代理行业存在的问题,并结合国外税务代理行业的先进经验,为江西省税务代理行业的问题找到解决的办法,使得税务代理行业未来能够在维护纳税人的权益与保障国家税收收入方面大放异彩。本文借鉴了国外公共管理理论与委托代理理论两大理论,为本次研究做理论上的铺垫,采用文献分析法、资料分析法、数据分析法等各种研究方法,搜集江西省境内123家税务师事务所的各类数据,并进行了简单的分析与研究,得出了江西省税务代理行业存在的问题。例如:江西省境内税务代理行业的社会需求较低;与税务代理行业相关的法律法规不健全;从业人员的素质参差不齐并且后备人员不足;管理人员缺乏专业管理知识;事务所代理层次较低,法定业务范围较窄,并且核心竞争力不足;税务代理整个行业的风险意识较弱等。为了解决这些问题,本文通过阅读文献,了解了日本、韩国、美国、英国、奥地利等国家税务代理行业的经验。这些国家在税务代理方面的立法情况不一样,日本韩国有一整套完整的法律体系,而美国和英国并没有与税务代理行业直接相关的法律。日本韩国在行业准入方面有严格的要求,而美国和英国多由注册会计师和律师进行税务代理,并没有对从业人员的资格有过多限制。日本和韩国很明确地规定了税务代理的法定业务,然而美国和英国政府并没有对此做过多的限制。韩国和奥地利对税务代理行业的风险有很好的预警作用,分别通过设立风险基金和保险来降低税务代理过程中风险给事务所带来的损失。而这些税务代理行业发展得很好的国家有一个共同特点就是,整个社会对税务代理服务的需求度和认可度较高。结合江西省的具体经济发展状况,本文为江西省税务代理行业的发展提出了以下建议:首先,要扩大宣传,提升税务代理行业的形象,让更多的人了解税务代理这个行业并产生需求;其次,合理完善税务代理行业法制,适当扩大法定代理范围,以法制保证行业的健康有序运作,以法定代理为本行业拓宽市场;再次,加强从业人员的专业化教育,使之能够更加高质量地完成委托方的各类工作,同时也要以合适的薪酬和福利等各种回报来吸引具有专业知识的高学历的专业人才,让整个行业队伍逐渐壮大;另外,除了对员工的培训教育外,也要对管理层进行管理知识的培训,这样才能提高整个管理层的管理效率,从而更有利于增强整个事务所的凝聚力与核心竞争力;最后,建立风险机制才能防患于未然,大大降低事务所在进行税务代理过程中遇到由代理问题所受到的损失。一个行业的现状是由各个方面的因素导致的,存在的问题也是由各种不同的原因产生的,因此要解决行业的问题就要从各个方面入手,找到一个涵盖全局的对策,并充分地调动一切有利因素为行业的改革出力。只有这样,江西省税务代理的问题才能够真正地解决,整个行业才能够朝着未来光明道路前进,从而又作用于江西省服务业的发展,进而促进全省经济的发展。更多还原

【Abstract】 With the policy of reform and opening-up,China’s market economy has a rapid development since 1980 s and it makes the need of tax agency increase.However,the tax agency in JiangXi province has a serious problem compared with others,whether east coastal city or abroad developed country.And this paper wants to find solutions for JiangXi province’s tax agency by analyzing and researching,to find the problems comprehensively and combining the advanced experience abroad,making tax agency do a great contribution in protecting taxpayer’s rights and interests and ensuing that our country has enough revenue in the future.This paper takes example by public management theory and principle-agent theory abroad to making bedding for the author’s research,using literature and documentary analysis,data analysis as main methods and collecting various data from123 tax accountant agent in JiangXi province to make analyze and research and find out the problems in tax agency trade.For example,the social need of tax agency is low in JiangXi province;the rules in tax agency is not completed;the quality of working people is unevenness and lacking the reserves;managers is short of professional knowledge;the level of agent is low and has a narrow scope of statutory business;it lacks core competence and the whole industry don’t pay much attention to the risk.In order to solve these problems,this paper reads a lot of literatures and has a good understanding in the experience of Japan,Korea,America,England and Austria.They are different in legalization for tax agency.Japan and Korea have a set of completed legal system but America and England don’t have.Japan and Korea have a strict demand for the qualification,but in America and England,they don’t make limitation for the working people,most CPA and lawyers can do this job.Japan and Korea have specific rules for tax agency’s statutory business but America and England don’t have.Korea has set risk fund and Austria has set insurance to decrease the loss in the process of tax agency,it has a good early-warning function.And these countries that have developed well in tax agency trade have a common point is that the social need and degree of recognition is high.Considering specific economic development status in JiangXi province,this paper will give the following suggestions.First of all,it should extend publicity to improve the image of tax agency trade so that can make more and more people know tax agency then produces needs.Second,it should complete the legal system and extend the rangeof statutory business properly.Make sure that the whole industry is healthy and well-organized by using legal system and expand market by legal agency.Third,it should strengthen the education for working people;make sure that they can finish all kinds of work in high quality for clients.Meanwhile,using properly payment and welfare as return to attract the professional working people with high degree to make industry bigger is necessary.Besides,except working people’ training and education,the training for management is necessary too.It can improve the efficiency of the management and it’s good to strengthen the agent’s cohesive force and core competence.Finally,setting risk mechanism can take preventive measures for agent,decreasing the loss in the process in tax agency.The current situation of an industry has various reasons;the problems existed come from different reasons.To solve the industry problems should take ways from any directions,finding a comprehensively way and making use of all the favorable factors to make contribution to the reform of the industry.Only in this way,the problems in JiangXi’s tax agency can be solved in reality;the whole industry can drive on a bright way and take effect on the service of JX,then promote the development of economy.更多还原