摘要
对注册税务师制度的需求来自企业、政府和社会,而供给源于中央意愿的制度供给和地方实际的制度供给。我国企业对注册税务师制度的需求不足,且注册税务师制度地方的实际供给小于中央的意愿供给,是一种低水平、低效率的制度均衡,其原因主要在于企业、税务部门等主体进行制度变迁的预期收益小于预期成本。因此,注册税务师的制度变迁实质上是对企业、税务部门、注册税务师行业等各方利益格局进行重新调整的过程。为了实现注册税务师制度供给与需求的有效均衡,必须要加强相关税收法律制度体系的建设,改变各主体制度变迁的预期成本和预期收益。
The demand for Certificated Tax Agents System comes from companies, government, and the society, and the supply of Certificated Tax Agents System comes from institutional supply of the willing of central government and actual supply of local governments. The demand of China＇ s firms for Certificated Tax Agents System is not adequate, furthermore, the actual supply of local governments for Certificated Tax Agents System is less than the willing supply of central government and is a supply and demand equilibrium with low level and low efficiency, whose reason is that anticipated gains for institutional evolution by the subjects such as enterprises, tax departments and so on are less than anticipated cost. Thus, the evolution of Certificated Tax Agents System is really the process of the readjustment of interest position of the parties such as enterprises, tax departments, certificated tax agents and so on. In order to realize effective balance between the supply and demand of Certificated Tax Agents System, the related tax law system construction must be consolidated to change the anticipated cost and the anticipated gains of system evolution between each subject.
出处
《西部论坛》
2011年第5期90-96,共7页
West Forum
基金
重庆市教育委员会人文社会科学研究项目(10SKH18)
重庆工商大学青年科研基金资助项目(0851004)
关键词
注册税务师制度
制度变迁
制度均衡
税务代理
税务咨询
税收筹划
涉税鉴证
Certificated Tax Agents System
institutional evolution
institutional equilibrium
tax agent
tax consultation
taxation plan
tax attestation
