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随着社会主义市场经济体制的确立,税务代理在我国的兴起已成为必然趋势。1993年颁布的《中华人民共和国税收征收管理法》第五十四条规定“纳税人,扣缴义务人可以委托税务代理代为办理税务事宜。”这是我国第一次以法律的形式作出有关税务代理制度的规定,标志着我国税务代理工作已经得到法律上的确认与保护,为在我国建立系统、健全、规范的税务代理制度提供了法律依据。目前,包括青岛市在内的一些地区已先后进行了税务代理推行工作,取得了一定的社会和经济效益。税务代理在我国毕竟尚属起步阶段,推行工作中也存在着大量的问题亟待克服和解决。我们对此进行了调查,得到了许多启示,也引发了一些思考。
With the establishment of a socialist market economic system, the rise of tax agencies in our country has become an inevitable trend. Article 54 of the “Law of the People’s Republic of China on Tax Collection and Administration” promulgated in 1993 stipulated that “taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf.” This is the first time that China has made relevant taxation laws in the form of laws The provisions of the agency system indicate that our tax agency work has been legally confirmed and protected, providing a legal basis for establishing a systematic, sound and standardized tax agency system in our country. At present, some regions including Qingdao have successively carried out the work of implementing tax agency and have achieved certain social and economic benefits. After all, tax agency in our country is still in its infancy, there are also a large number of problems in the implementation of the work that need to be overcome and resolved urgently. We conducted a survey of this, got a lot of inspiration, but also triggered some thinking.