中国税务代理发展模式探讨

A Study on the Development Model of the Taxation Agency in China

借鉴国际税务代理的发展经验 ,认为中国税务代理发展近期应选择走由注册会计师以及注册税务师共同从事税务代理的发展道路 ,远期建设目标是单一的注册会计师处理税务代理的发展模式。提出了加快中国税务代理发展的对策 ,即加强税务代理立法 ,理顺税务代理的管理体制 ,保持税务代理机构的独立和公正 。

By using the experience of the development of the taxation agency system in other countries for reference, the authors hold that in the near future China ought to choose the development way that both the certified public accountants and the certified taxation procurators are engaged in the taxation agency together. The objective in the future development mode is that the certified public accountants solely handle the taxation agency. China ought to strengthen the legislation on taxation agency, to reform the management system of taxation agency, to maintain the independence and fairness of the taxation agency system and to widen the scope of business of taxation agency.