注税行业行政监管是税务机关运用行政监管权,对注税行业的主体及其活动进行的监督和控制。行政监管的目的是矫正市场失灵,保障注册税务师执业行为的规范和合法性。当前,税务机关在注税行业的行政监管领域,存在着一个重要的制度性障碍——行政监管的制度性保障缺失。一、注册税务师行政监管的制度性障碍1.缺乏高级次法律的明确授权从法理上看,行政监管权必须经法律授权才能设立。依法设权是行政监管职权运行模式的依据。在 Tax regulatory industry tax administration is the tax authority to use the power of administrative supervision of the tax industry and the main body of the supervision and control activities. The purpose of administrative supervision is to correct the market failure and ensure the standardization and legality of CTA practice. At present, the tax authorities have an important institutional obstacle in the field of tax supervision and administration in the tax administration industry - the lack of institutional guarantee of administrative supervision. First, the administrative tax regulatory division of the institutional obstacles 1. The lack of a high level of law clearly authorized From a legal point of view, administrative supervision must be authorized by law to set up. Setting up the right according to law is the basis of the mode of operation of the administrative supervision power. in