Tax Agent Theory and Practice

Author: Jiang Yajing
Publisher:
Publish Date: 2007-01-01
Features: Tax agent services originated in 1912 and have a history of over 90 years to date. The practice of tax agent services in China began in 1985. By 2002, there were over 2,100 tax agent firms nationwide, including more than 1,700 limited liability firms and nearly 400 partnership firms. Nearly 50,000 individuals obtained the qualification of registered tax agents. The tax agent industry in China has developed as a new undertaking with the establishment of the socialist market economy system. Its emergence and growth have played a positive role in strengthening tax management, ensuring national financial revenue, maintaining tax and economic order, promoting tax administration under the rule of law, and safeguarding the legitimate rights and interests of taxpayers. To help accounting, economic agent, tax-related professional students, tax agent practitioners, accountants, tax personnel, and other on-the-job staff master and apply tax agent skills, improve professional quality and standards, the author wrote this book, "Tax Agent Theory and Practice." During the writing process of this textbook, to adapt to the rapidly developing trend of applied talent cultivation, the author adhered to the overall philosophy of emphasizing fundamentals, capabilities, and innovation, cultivating applied talents with "professionalization" characteristics oriented toward the job market, focusing on national development and the need to cultivate comprehensive abilities, and striving to enhance students' learning, practical, and innovative capabilities. The book includes chapters on an overview of tax agent services, the tax agent system, practical tax registration agent services, the agent services for invoice procurement, the agent services for establishing accounting systems, the agent services for tax declaration, the agent services for tax review, and the agent services for tax administrative review.