我国涉税专业服务法律制度的完善

发布时间：2018-11-20 20:27

【摘要】：我国涉税专业服务行业是一个朝阳产业,它的核心是税务师行业,是由税务代理业发展演化而来。从20世纪80年代到如今短短几十年的时间,涉税专业服务已经完成了质的飞跃,进入成熟发展的阶段,在社会上产生了一定的影响力。随着我国经济发展进入新常态,税收制度和税收征管进一步深化改革,涉税专业服务机构作为中介机构在协调征纳关系上的作用越来越突出。但是涉税专业服务发展过程中也存在很多问题,需要完善涉税专业服务法律规范体系。我国涉税专业服务行业仍处在不断探索的成长过程中,立法的缺失是其发展的最大瓶颈,由此导致的问题较多,核心问题在于税务师的法律地位不独立,涉税专业服务法定业务不明确。“涉税专业服务”这一词语最近几年在税务服务行业被频繁使用,指的是具有专业资质的税务师事务所等涉税专业服务机构提供税务代理、咨询、鉴证等服务业务。涉税专业服务的三大主体是税务师、律师和注册会计师,各主体之间的业务范围存在差别,其中税务师及税务师事务所是涉税专业服务行业的主力军,涉税专业服务是其主营业务。相比之下,律师、注册会计师及其事务所从事的涉税专业服务比重较小,且并不属于其主营业务范围。尽管我国涉税专业服务行业发展迅速,业务范围不断拓展,服务质量逐年提升,立法却存在缺位、位阶低和体系不健全等问题,导致实践中出现监督管理不到位、业务范围不清晰以及竞争无序等现象。为规范涉税专业服务行业,促进行业健康有序运行,应通过制定税务师法律和行政法规,修订《税收征收管理法》,完善具体涉税专业服务法律制度来规范行业发展。
[Abstract]:China's tax-related professional service industry is a sunrise industry, the core of which is the tax clerical industry, which evolved from the development of tax agency industry. From 1980s to now, tax-related professional services have completed a qualitative leap, entered a mature stage of development, and have had a certain impact on society. With the economic development of our country entering the new normal, the tax system and tax collection and management have deepened the reform, and the function of the specialized service organizations concerning tax in coordinating the relationship between collection and payment has become more and more prominent. However, there are many problems in the development of tax-related professional services, which need to perfect the legal system of tax-related professional services. China's tax-related professional service industry is still in the growing process of continuous exploration, the lack of legislation is the biggest bottleneck of its development, resulting in more problems, the core problem is that the legal status of tax administrators is not independent. Tax-related professional services legal business is not clear. The term "tax-related professional service" has been frequently used in the tax service industry in recent years. The three main bodies of tax-related professional services are tax clerks, lawyers and certified public accountants. There are differences in the scope of business among them, among which tax clerks and tax clerical firms are the main force in the tax-related professional service industry. Tax-related professional services are its main business. By contrast, lawyers, certified public accountants and their firms are engaged in less tax-related professional services and are not part of their main business. Despite the rapid development of the tax-related professional service industry in China, the continuous expansion of the business scope, the improvement of service quality year by year, the absence of legislation, low rank and imperfect system, etc., which lead to the lack of supervision and management in practice. Business scope is not clear and competition disorder and other phenomena. In order to standardize the tax-related professional service industry and promote the healthy and orderly operation of the industry, we should standardize the development of the industry by formulating the tax clerical laws and administrative regulations, revising the tax Collection and Management Law, and perfecting the specific tax-related professional service legal system.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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