我国涉税专业服务行业的定位与发展研究

发布时间：2018-07-17 04:10

【摘要】：我国涉税专业服务行业经历了曲折的发展历程,已经成为国家税收事业十分重要的社会型管理力量。这些年来,市场经济绽放活力、不断创新,现代税收管理体系建设进一步推进,社会经济活动更加复杂多样。与此同时,我国税收法规的专业性、政策文件的活动性在不断加强,纳税人办理涉税事项的难度和企业税务人员的成本逐渐增加,而且在税收征管改革的背景下,我国的税收征管体系日臻完善,简政放权征管重心后移,征税机关和纳税人都更多地依赖涉税专业服务来履行职责,保护自身的合法权益。在此期间,涉税专业服务提供者的地位也随之发生转变,即由原来的“涉税中介”成为“涉税主体”,这一转变表明涉税专业服务社会组织在我国税收征纳关系中的作用越来越重要。税务师、会计师、税务律师作为涉税专业服务市场的三大主力军,在涉税专业服务领域的竞争也将越发激烈。但是,涉税服务行业蓬勃发展的同时也面临着诸多问题,例如涉税专业服务比例不高、独立性和专业性不够、涉税服务法律缺位以及供给需求信息不对称等问题。因此,基于我国涉税服务行业目前的发展现状,对涉税专业服务行业进行定位十分必要,因为只有行业定位准确,发展之路才能越走越远。本文从涉税专业服务行业发展的起源、现状进行研究,分析现阶段我国税务师、会计师、律师在各自涉税专业服务领域的状况及特点,借鉴国外涉税服务制度成熟的经验和先进的理念,结合中国的实际情况,对我国涉税专业服务行业进行定位。主要从行业性质、行业目标及行业发展三个方面对我国目前的涉税服务行业进行定位,明确我国涉税专业服务行业在市场化进程中应有的态势。此外,文章还将提出一些具有可操作性的建议,支持行业特色发展和多元化服务建设,确立涉税专业服务行业的法律地位和法定业务,加强行政监管和行业自律,重视涉税专业服务机构自身建设和人才培养。以期通过上述措施促进涉税专业服务行业进一步发展。
[Abstract]:China's tax-related professional service industry has experienced a tortuous course of development and has become a very important social management force in the national tax industry. In recent years, the market economy has bloomed vitality and innovation, the construction of modern tax management system has been further promoted, and social and economic activities have become more complex and diverse. At the same time, the specialization of tax laws and regulations in our country, the activity of policy documents are constantly strengthened, the difficulty for taxpayers to handle tax-related matters and the cost of enterprise tax personnel are gradually increasing, and under the background of tax collection and management reform, The tax collection and management system of our country is improving day by day, the center of gravity of the administrative power collection and management is shifted back, the tax authority and the taxpayer rely more on the professional service concerning tax to perform their duties and protect their legitimate rights and interests. During this period, the status of tax-related professional service providers has also changed, that is, from the original "tax-related intermediary" to "tax-related subject", This change indicates that the tax-related professional service social organization plays an increasingly important role in the relationship of tax collection and payment in China. As the three main forces of the tax-related professional service market, tax stewards, accountants and tax lawyers will face more and more fierce competition in the tax-related professional service field. However, the tax-related service industry is facing a lot of problems, such as the proportion of tax-related professional services is not high, independence and professionalism is not enough, the legal absence of tax-related services and the supply of information asymmetry and so on. Therefore, based on the current development situation of tax-related service industry in China, it is necessary to position the tax-related professional service industry, because only when the position of the industry is accurate, the road of development can go further and further. In this paper, the origin and current situation of the development of tax-related professional service industry are studied, and the current situation and characteristics of tax service providers, accountants and lawyers in their respective tax-related professional service fields are analyzed. Referring to the mature experience and advanced ideas of foreign tax-related service system and combining with the actual situation in China, this paper puts forward the orientation of the tax-related professional service industry in China. The present tax-related service industry in China is positioned from three aspects: the nature of the industry, the target and the development of the industry, and the situation of the tax-related professional service industry in the process of marketization is clarified. In addition, the article will put forward some operable suggestions to support the development of industry characteristics and the construction of diversified services, to establish the legal status and statutory business of tax-related professional service industries, and to strengthen administrative supervision and industry self-discipline. Pay attention to the tax-related professional service organization self-construction and talent training. Through the above measures to promote the tax-related professional service industry further development.
【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】：2017
【分类号】：F812.42

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