注册税务师在纳税服务社会化中的作用研究

发布时间：2018-04-12 06:03

本文选题：注册税务师 + 纳税服务社会化　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：我国的注册税务师行业最早是由20世纪80年代初期的税务咨询业发展而来，经过20多年来的大力发展，CTA已经初步形成规模，在社会产生了一定的影响力。随着我国社会的不断变革发展，税制结构也发生了翻天覆地的变化，税收征管难度也越来越大，，这促使注册税务师在社会所发挥作用也随之越来越大，为构建和谐的征纳关系发挥了重要的作用。但我们还应看到，我国的注册税务师行业发展并非一帆风顺，行业发展建设仍存在不少的问题，如行业法律制度落后、注册税务师人员素质较低、税务师事务所制度不规范的问题等等。笔者从注册税务师行业发展的起源、现状进行研究，探讨现阶段我国注册税务师行业发展过程中出现的问题，通过借鉴国外先进经验和做法，从而找出适合于我国注册税务师行业发展的新道路，提出一些具有可操作性的对策，以期促进CTA又好又快发展。论文研究所采用的方法主要有：文献研究法、类比分析法、案例分析法、走访调研法。本文的创新之处在于一方面是以纳税服务社会化这个角度为切入点，系统地对国内、外注册税务师制度的起源、发展进行了剖析，属于较有研究价值的前沿课题；另一方面是针对注册税务师行业目前的发展现状及存在的一些问题，提出具有针对性的建议，这些建议在实际层面上具有一定的可操作性，比如尽快完善注册税务师行业法律制度、进一步进行自律管理及加强涉税风险管理等等，可以为推动该行业的大力发展做出重要贡献，具有实用性。
[Abstract]:The industry of registered tax clerks in our country was first developed from the tax consulting industry in the early 1980s. After more than 20 years' vigorous development of CTA, it has formed a preliminary scale and produced certain influence in the society.With the development of our society, the structure of tax system has changed dramatically, and the difficulty of tax collection and management has become more and more difficult, which urges the registered tax administrator to play a more and more important role in the society.In order to build a harmonious relationship between levy and payment has played an important role.However, we should also see that the development of registered tax clerks in China is not smooth, and there are still many problems in the development and construction of the industry, such as the backward legal system of the industry and the low quality of registered tax clerks.Tax office system is not standardized, and so on.The author studies the origin and present situation of the development of registered tax agent industry, discusses the problems in the development process of registered tax agent industry in China, and draws lessons from the advanced experience and practice of foreign countries.In order to promote the development of CTA, this paper finds out a new way suitable for the development of registered tax clerks in our country, and puts forward some operable countermeasures to promote the development of CTA.The methods used in the thesis are: literature research, analogy analysis, case analysis, visiting research.The innovation of this paper lies in that, on the one hand, it systematically analyzes the origin and development of the domestic and foreign registered tax clerks system from the angle of the socialization of tax service, which belongs to the frontier subject of more research value;On the other hand, in view of the current development situation and some problems in the field of registered tax clerks, this paper puts forward some targeted suggestions, which are operable at the practical level.For example, to improve the legal system of registered tax clerks as soon as possible, to further self-discipline management and to strengthen the risk management of tax, can make important contributions to promote the development of the industry, with practical.
【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

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