论文总字数：19307字

摘 要

我国为复合税制，对税务从业人员要求较高。自我国颁布《税务代理试行办法》已有24年，在这期间，我国经济发展迅速，税制也从点到面逐渐改革，因此对税务从业人员的要求也越来越严格。企业需要纳税，而企业中拥有税务专业知识的从业人员较少。在这样的环境下，税务代理有着较为良好的市场发展前途，但目前税务代理的相关政策法规更新跟不上经济发展的步伐，各企业也缺乏对税务代理的认知度。

本文从法律体系方面，业务范围方面，从业人员学历、技能方面，社会认同方面的四个方面进行研究。采用文献研究法进行研究。首先通过校内、市内图书馆查阅文献进行资料的收集，接着对资料进行整合，对税务代理机构进行调查采访，结合所收集文献，找出影响税务代理发展的因素，并提出建议。

税务代理如今发展主要存在四点不足：一是税务代理缺乏独立性，仍与税务机关牵连较多；二是税务代理行业的法律仍有缺失，容易钻漏洞。三是税务代理在社会上的认知度较低，人们的纳税意识也较为淡薄。四是税务代理从业人员的综合素质较低，为所有的委托客户提供全面的服务较为困难。围绕着四个方面，展开论述，并提出建议。

当前，税务代理行业的发展面临着新形势、新挑战和新机遇。税务代理的专业性对于税收征管越来越重要，在未来的经济发展中，税务代理的发展也将成为不可缺少的一部分。我们必须认识到形势的发展趋势，进一步坚定发展的信心，找准行业的方向，进一步把握工作的重点。突出创新动力，加快转型升级，促进税务代理行业持续健康地发展。

关键词：税务代理行业；法律体系；分析；现状；对策

Analysis on the Current Situation and Prospect of Tax Agency in China

Abstract

China is a compound tax system, and has higher requirements for tax practitioners. China has promulgated the "tax agency trial method" for 24 years. During this period, the economic development of our country is rapid and the tax system has been gradually reformed from point to face. Therefore, the requirements for tax practitioners are becoming more and more strict. Enterprises need to pay taxes, while businesses have less professional knowledge of taxation. In this environment, the tax agent has a better future of market development, but the relevant policies and regulations of the tax agency cannot keep up with the pace of economic development, and the enterprises lack the recognition of the tax agency

This article studies the four aspects of the legal system, the scope of business, the qualifications, skills and social identity of employees. The literature study method was used to study. First, through the collection of documents in the school and the city library, then the information is integrated, the tax agency is investigated and interviewed, and the factors that affect the development of the tax agent are found out, and some suggestions are put forward.

There are four main shortcomings in the current development of tax agency: first, the tax agency is lack of independence, and the tax agency is still more involved in the tax authorities; the two is that the law of the tax agency industry is still missing, and it is easy to drill holes. Three, the tax agency"s awareness in the community is relatively low, and people"s tax awareness is also relatively weak. Four, the comprehensive quality of tax agent practitioners is relatively low, and it is more difficult to provide comprehensive services to all entrusted clients. Four aspects are discussed and suggestions are put forward.

At present, the development of the tax agency industry is facing new situations, new challenges and new opportunities. The professionalism of tax agents is becoming more and more important for tax collection and management. In the future economic development, the development of tax agents will also become an indispensable part. We must recognize the trend of development of the situation, further strengthen our confidence in development, identify the direction of the industry, and further grasp the key points of our work. We should highlight the driving force of innovation, accelerate transformation and upgrading, and promote the sustained and healthy development of the tax agency industry.

Key words: Tax Agency industry; Legal System; Analysis; Current Situation; Countermeasures

目 录

摘 要 I

Abstract II

第一章 绪论 1

1.1 研究背景 1

1.2 研究目的及意义 1

1.3 研究内容及方法 1

1.4 论文框架 1

第二章 关于税务代理在我国的发展现状及前景分析文献综述 3

第三章 税务代理在我国的发展现状及存在问题 5

3.1 我国税务代理取得的成就 5

3.2 我国税务代理发展中存在的不足 5

3.2.1 税务代理独立性的欠缺 5

3.2.2 税务代理法律层面的薄弱 6

3.2.3 税务代理的社会认知度的较低 6

3.2.4 税务代理从业人员综合素质的不强 7

第四章 江苏某某纺织科技公司税务代理的问题分析 8

4.1 江苏某某纺织科技公司基本概况 8

4.2 江苏某某纺织科技公司进行代理时出现的问题 8

4.2.1 认知度不高 9

4.2.2 代理机构从业人员综合素质不高 9

4.2.3 独立性不足且法律方面有缺失 9

第五章 关于我国税务代理发展的建议及前景分析 11

5.1 关于税务代理在我国发展的建议 11

5.1.1针对独立性问题的建议 11

5.1.2 针对法律体系不完善的建议 11

5.1.3 针对提高社会认知度的建议 12

5.1.4 针对从业人员综合素质不高的建议 12

5.2 税务代理在我国发展前景的分析 13

结 论 14

致 谢 15

参考文献（References） 16

第一章 绪 论

1.1 研究背景

税务代理行业在全世界的发展已趋向成熟，但在我国仍是一个新兴行业，为跟上世界的潮流，更为了我国税收征管的完善，我国制定了一系列的法律规范，界定其业务活动范围。经济发展越来越快，税收改革措施也在不断深化，但税务代理改革的脚步却迟迟跟不上时代的发展。

经济发展迅速，企业业务繁多，对纳税要求也较高，但在较多企业中，税务从业人员税务知识匮乏，但只有较少的企业会选择委托专业的税务代理机构进行税务代理工作。人们对税务代理缺少认知度，这是阻碍税务代理行业发展的难题。因企业对税务代理的认同度较低，故大大影响了税务代理的市场需求。税务代理行业需要在社会上刷新存在感，让人们信任并且选择税务代理是必须要解决的。

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