海南省税务代理行业发展与对策研究

On the Development of Tax Agency and Countermeasures in Hainan

随着海南经济的快速复苏和发展,尤其是海南国际旅游岛建设步伐的加快,税务代理在海南作为新兴的中介服务行业又开始活跃起来。由于海南特殊的发展历史和独特的经济现实,使其对税务代理行业的制度设计、行业运行等有着特别的要求。分析并表达出这种独特性对税务代理业的特别要求,并提出符合国情省情、切合实际的解决方案,是研究的核心价值所在。

With the fast recovery and development of Hainan economy, especially the speeding-up of the con- struction of the International Tourism Island, tax agency in Hainan revives as a new intermediary service. How- ever, the special development history and unique economic reality of Hainan set specific requirements on tax a- gency in institutional design and business operations. So it is the core value of this research to analyze and pres- ent such specific requirements and to put forward the practical solutions in line with national and provincial conditions.