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税务代理是目前经济发达国家普遍采用的一种行之有效的税收管理方法。我国近几年在部分地区也开展了税务代理的试点工作,并取得了积极的成效。同时,《中华人民共和国税收征收管理法》第57条明确规定;“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。”这就为我国税务代理制度的建立提供了法律依据。因此,我们应在全面总结试点经验的基础上,加强税务代理的理论研究,为尽快制订出科学的,健全的,符合我国国情的税务代理制度提供理论和方法上的指导。
Tax agency is an effective tax management method widely used in economically developed countries. In recent years, our country has also piloted the tax agency in some areas and has achieved positive results. At the same time, Article 57 of the Law of the People’s Republic of China on the Collection and Administration of Taxes clearly stipulates that “taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf.” This provides a legal basis for the establishment of China’s tax agency system. Therefore, on the basis of a comprehensive summary of pilot experience, we should strengthen the theoretical research on tax agency and provide theoretical and methodological guidance as soon as possible to formulate a scientific and sound tax agency system that is in line with China’s national conditions.