【作者】 刘庆山；

【导师】 张新生；

【作者基本信息】 南昌大学 ， 公共管理， 2011， 硕士

【摘要】 税务代理作为中介服务活动,是市场经济发展到一定程度形成的产物,在公共管理和公共服务中有着极其重要的作用。世界上许多发达国家都已全面推行了税务代理制度,并形成了成熟、完善的市场。我国经过近些年的发展也形成了一定的规模,成为了我国税收征管的重要组成部分。但由于我国在引进税务代理制度的时间不长,在发展中出现了不少问题,如何解决这些问题,建立适合我国国情的税务代理制度,是关系到我国代理行业能否健康发展的关键。本文以江西税务代理作为研究对象,探析江西税务代理的现状及存在的问题,通过分析美国和日本等国较成熟的税务代理模式,从中获得有益的借鉴。根据江西省的实际情况,提出完善江西省税务代理切实可行的措施和思路。论文的研究结果不仅对江西税务代理的完善和发展具有重要的价值,而且对全国的税务代理制度的发展和完善也有一定的参考价值。更多还原

【Abstract】 Acting as a kind of intermediary services, tax agency is the product of the market economy when it has developed to some extent, and plays an extremely significant role in both public administration and public service. In most developed countries of the world, the tax agency system has become a well-developed market, after being implemented in an all-round way. The tax agency system in China has also taken on an initial scale, comprising an important part of China’s tax collection and administration. However, many problems have arisen during the process of developing the tax agency system, for it wasn’t brought in for long. Hence, how to solve these problems and establish a tax agency system that is suitable to China’s situations will be pivotal for the sound development of the agency field here in China.This text, taking the tax agency system in Jinagxi province as the study subject, explores and analyses the current situations and existing problems concerning the tax agency system in Jiangxi, as well as makes comparison with the tax agency mode in America and Japan where it is relatively mature and developed, with the aim to find out the gap and point out a right way for improving the tax agency system in Jiangxi province. The study results of this thesis will not only be of great value for the improvement and development of the tax agency system in Jiangxi province, but also provides some reference value for the development and perfect of China’s tax agency system.更多还原