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一、税务代理制的发展动因 代理业的蓬勃兴起是市场经济发展的必然结果。而税务代理作为代理业的一个重要门类,在世界各国的普遍建立和迅速扩展,直接的因素又是什么呢?笔者认为主要因素大致有四: 第一,是税收制度的日趋复杂化引起的。资本主义前的税制比较简单,有代表性的是课征人头税、土地税和集市税。以后随着社会生产规模越来越大,经济市场化和国际化程度越来越高,税制结构与税收法规就随之变得庞大和复杂起来,并具有很强的专业性,时至今日,要真
First, the development of tax agency motivation Agent industry is the booming rise of the inevitable result of the development of market economy. The tax agency as an important category of agency, established and rapidly expanding in all countries in the world, what are the direct factors? I think there are four main factors: First, the tax system is caused by the increasingly complicated. The pre-capitalist tax system is relatively simple, representative is the recruitment of poll tax, land tax and market tax. With the increasing scale of social production and the increasingly marketization and internationalization of the economy, the structure of the tax system and the tax laws and regulations have subsequently become huge and complicated. As a result, with a strong degree of professionalism, up to now, To be true