|
97% of the enterprises in Taiwan are small and medium size. Thus, they prefer tax agent to do their tax return for a cost concern. But the government has not set a competent management system on the tax agents yet. Although the Business Accounting Acts has authorized tax agents’ qualification in practice in modification in 1995, the related supplementary rule, “ Tax Agent Rules”, has not been legislated yet, still being discussed as a draft in the Legislation Yuan. Therefore, their quality is not uniform.
This study aims at comparison of tax agent and enterprises to understand the performance of tax agent through questionnaire and want to brings up viewpoint of legislation of tax declaration agents, including make a comparison on different“ Tax Agent Rules” version. The result shows：In the three surveys aimed specifically at service scopes, profit-generating priority and performance evaluation, both the tax agent group and the client group prioritize these three services: bookkeeping, tax reporting, and business registration. Both groups point out the necessity for the tax agents providing bookkeeping services to become more professionally credentialed in tax laws. The only issue that is viewed differently by the two groups is whether a tax agent providing taxation reporting services should subject to qualification screening examination. Both groups are quite concerted in most of the other major aspects. Therefore we look forward to seeing the authorities to legislate as soon as possible；confirming the legislative source and completing the system establishment to bring the system of agent taxation into play. In this way, the taxation job would be raised their service qualities and efficacy; at the same time, to enhance the willing of taxpayers and to set up a bridge (connection) between the authorities and taxpayers through mutual communication, there, it could achieve the target of increasing tax revenue of the government as well as relieve the levying-cost burden.
|