深圳税务中介市场发展状况研究

税务中介是纳税人和征税人之间的经纪人。深圳税务中介产生较早,但发展较缓慢,主要原因是纳税人对其认知程度不够、税务中介机构业务素质参差不齐与混乱、政府对其没有明确的法律规范和宣传以及支持等方面不到位。解决深圳税务中介的现行问题,从具体方面讲,税务机关、尤其是行业主管部门要进行多方协调,制定出相关规章予以税务中介规范的业务空间;同时,从宏观方面讲,政府部门要给予法规保障和大力支持、包括广泛地宣传与引导;此外,从理论导向方面,要澄清某些模糊认识。

A Study of the Developmental Conditions of Shenzhen's Taxation Intermediary Market

The taxation intermediary is a type of broker between the tax-payer and tax-collector. In Shenshen, this kind of intermediary came into being quite early, but has been growing slowly. The chief reason is that the tax-payers do not know this service to a sufficiently exact degree, the agencies related to the service vary in their business qualities and the government does not have a clear-cut legal standard and therefore, its publicity and support are not in place yet. To solve the current problems, tax agencies, particularly the responsible institutions are to formulate corresponding rules and regulations to supply standardized business space to the taxation intermediaries by way of multiple co-ordination and meanwhile, from a macro-level perspective, governmental departments are to give legal protection and rigorous support including extensive dissemination and guidance and furthermore, clarify certain obscure understanding in the aspect of theoretical orientation.