国家税务总局在经国务院批准的《工商税制改革实施方案》中,提出继续推进税收征管改革,积极推行税务代理制度,使其逐步成为税收征管体系中一个不可缺少的环节。建立申报、代理、稽查三位一体的税收征管格局,同时辅之以对偷逃税行为进行重罚的办法。我认为,在实施新税制的过程中,加快税收征管改革的步伐,建立税务代理制很有必要。 (一)建立税务代理制是形成税收征管新格局的需要 In the Implementation Plan for the Reform of Industrial and Commercial Tax System approved by the State Council, the State Administration of Taxation proposed to continue to push forward the reform of tax collection and administration and actively promote the tax agency system so that it will gradually become an indispensable link in the tax collection and administration system. The establishment of the declaration, agency, inspection Trinity tax collection and management pattern, supplemented by heavy tax on tax evasion approach. In my opinion, in the process of implementing the new tax system, it is necessary to speed up the reform of tax collection and administration and establish a tax agency system. (A) the establishment of tax agency system is the formation of a new pattern of tax collection and management needs