我国注册税务师行业法规体系建设问题研究

发布时间：2018-02-25 07:15

本文关键词： 注册税务师法规体系执业准则　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：我国的注册税务师行业是一个朝阳产业，它经历了曲折的发展历程，已经成为国家税收事业不可或缺的社会型管理力量。然而由于注税行业起步较晚，法律地位低的问题严重影响着行业的生存和发展。因此，加快行业立法进程，不仅是注税行业的呼声，也是国家税收事业发展的需要。本文研究的主要目的是，通过分析梳理当前注册税务师行业法规体系建设存在的主要问题，为提升注册税务师的法律地位，加快行业立法进程，最终健全完善行业法规体系提供有益借鉴。本文首先以注册税务师行业整体发展情况作为研究切入点，，对行业法规体系历史沿革进行梳理，并分析其存在的主要问题及原因，在参考和借鉴国外和国内相关行业法规体系建设的先进经验和做法的基础上，提出建立和完善行业法规体系建设的建议，并得出结论：在行业发展的不同时期，分别列出加快行业立法进程的具体措施。首先，应修订《税收征管法》税务代理人条款和修订《注册税务师管理暂行办法》，然后，在此基础上提升《注册税务师管理暂行办法》法律级次并制定若干注册税务师执业准则，最终制定发布《注册税务师法》并健全完善注册税务师执业准则体系。与此同时，在建立完善注税行业的法规体系的过程中，应当依托“行政监管与行业自律相结合”的管理体制，使得税务行政和行业协会相互配合，加强行业监督管理和自律管理，共同推进行业法规体系建设。
[Abstract]:China's registered tax administrator industry is a sunrise industry, which has experienced a tortuous development process and has become an indispensable social management force in the national tax industry. However, the tax injection industry started relatively late. The problem of low legal status seriously affects the survival and development of the industry. Therefore, speeding up the process of industry legislation is not only the voice of the tax injection industry, but also the need of the development of the national tax industry. The main purpose of this paper is to analyze the main problems existing in the construction of the current legal system of registered tax agents, in order to enhance the legal status of registered tax agents and speed up the process of industry legislation. Finally, improve the system of industry laws and regulations to provide useful reference. In this paper, the whole development of the industry of registered tax agents as a starting point, the history of the legal system of the industry to sort out, and analyze its main problems and reasons. On the basis of reference and reference to the advanced experience and practice of the construction of relevant trade laws and regulations system in foreign and domestic countries, the paper puts forward some suggestions for the establishment and improvement of the trade laws and regulations system construction, and draws the conclusion: in different periods of the development of the industry, First of all, we should amend the terms of the tax agents of the tax Collection Law and amend the Provisional measures for the Administration of registered tax agents, and then, On this basis, the "interim measures for the Administration of registered tax agents" has been upgraded, and some standards for the practice of registered tax agents have been formulated. Finally, the "Law on registered tax agents" has been promulgated and the system of standards for the practice of registered tax agents has been perfected. At the same time, In the process of establishing and perfecting the legal system of tax injection industry, we should rely on the management system of "combination of administrative supervision and trade self-discipline", make tax administration and trade association cooperate with each other, strengthen industry supervision and management and self-discipline management, Jointly promote the construction of industry laws and regulations system.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D922.22

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