论文部分内容阅读
韩国推行税务代理已有４０年的历史，是世界上建立税务代理制度较早的国家之一。韩国根据当时新政府的经济开发计划，为了满足财政需要而需要税政协助者，以立法形式确定税务士制度。１９６１年９月颁发的《税务士法》，标志着从法律上确立了税务士制度的法律地位。韩国的《税
South Korea has introduced tax agency for 40 years and is one of the earliest countries in the world to establish a tax agency system. According to the then new government’s economic development plan, South Korea needed tax assistance in order to meet its financial needs and established a tax law system in the form of legislation. The Tax Law of September 1961 marks the legal status of the taxpayer system legally established. South Korea’s "tax