财政专业税务代理行业监管机制的研究——以龙成（辽宁）企业管理有限公司为例

目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 税务代理行业发展及监管机制现状....................................................................31.1 沈阳市税务代理行业发展现状..................................................................31.2 沈阳市税务代理行业监管现状..................................................................41.3 龙成（辽宁）企业管理有限公司简介......................................................42 国外税务代理行业监管机制及经验借鉴............................................................62.1 国外税务代理行业现状..............................................................................62.2 税务代理行业监管的国际经验借鉴..........................................................62.3 国外税务代理行业监管的启示..................................................................83 税务代理行业监管存在的问题............................................................................93.1 监管力量薄弱..............................................................................................93.2 监管体制不健全，监管职责履行不到位...................................................93.3 立法支撑不足，监管处罚力度不够........................................................104 税务代理行业监管机制完善建议......................................................................114.1 充实监管队伍，提升监管力量................................................................114.2 健全监管体制，明确监管职责................................................................114.3 完善税务代理行业相关立法....................................................................12结 论..................................