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1、我国税务代理现状及几点思考（CurrentsituationoftaxagencyinChinaandsomereflections）CurrentsituationoftaxagencyinChinaandsomereflectionsCurrentsituationoftaxagencyinChinaandsomeconsiderations2008-12-2015:11:07[keyword]taxagencyTaxagencyreferstothegeneralnameoftaxagentsactinginthescopeoflega
2、lagent,whichisentrustedbytaxpayersandwithholdingagentstodealwithtaxaffairs.Atpresent,thetaxagencyindustryinforeigncountrieshasbecomearelativelymatureindustryinEurope,forexample,taxconsultingindustryoutputvalueaccountedfornearlyonepercentagepointofGDPintheUnitedStates,taxcon
3、sultingindustryannualoutputvalueofabout$100billion,inJapan,thenumberofregisteredtaxofuptomorethan70thousandpeople.China'staxagencyisanewbusinessthatisdevelopedwiththeestablishmentofsocialistmarketeconomy,itsemergenceanddevelopment,tostrengthentaxadministration,ensuringthena
4、tionalrevenue,taxandmaintenanceofeconomicorder,haspositivesignificance.First,theemergenceanddevelopmentoftaxagencyindustryistheobjectivenecessityofmodernsocialandeconomicdevelopment(1)theimplementationoftaxagencysystemisacommonpracticeinmanycountriesandregionsTaxagencyisaki
5、ndofprincipal-agent,whichhasthegeneralcommonnessofagency.ThebasicprovisionsoftheagencysysteminChinaareclearlystatedasfollows:citizensandlegalpersonscanperformcivilactsthroughtheiragents.Theagentshallexecuteciviljuristicactsinthenameoftheagentwithinthescopeoftheagency'sautho
6、rity.Theprincipalshallbearcivilliabilityforthecivilactoftheagent.Taxagencysystemisacommonpracticeinmanycountriesandregions.Theyaredividedintocentralizedmonopolymodes,suchasJapan,theloosemodelofdecentralization,suchastheUnitedKingdomandmixedmode,andthetypicalrepresentativeis
7、theUnitedstates.SuchasJapan,theimplementationoftaxagencysystemhasbeenmorethan80yearsofhistory.ThetaxagencysysteminJapanisthroughthedevelopmentoflawtoregulatethetaxaccountant.Thetaxagencycalledataxaccountant,lawyer,accountant,oronlytheprovisionsoftaxofficials,itisataxaccount
8、antqualification,andstipulatestherightsandobligationsoftaxaccountant.Thebusinessta
