对我国注税行业的市场结构进行研究,明确其市场结构类型,才能选择正确的战略,引导行业健康发展。一、我国注税行业市场结构尚属于完全竞争类型(一)中小税务师事务所居多以年收入额多少作为划分税务师事务所规模的依据,在不考虑集团化因素的情况下,如表1所示,目前我国税务师事务所规模主要集中在年收入额1000万元以下,这部分事务所占全国总量的95.25%。以执业注册税务师人数作为划分税务师事务所规模的依据,如表2所示,在不考虑集团化因素的情况下,税 Researching on the market structure of China’s tax-payer industry and specifying the types of market structure can we select the correct strategy and guide the healthy development of the industry. First, China’s tax structure of the tax industry is still fully competitive type of market (a) mostly small tax firms to the amount of annual revenue as the basis for the size of tax division, regardless of the group factors in the case, as shown in Table 1 At present, the scale of China’s taxation firms is mainly concentrated in the annual income of 10 million yuan, which accounted for 95.25% of the total number of this part of the country. Taking the number of certified tax auditors as the basis for dividing the size of the tax office, as shown in Table 2, without considering the group factors,