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自国务院法制办把《中华人民共和国税收征收管理法修正案(征求意见稿)》(以下简称“征求意见稿”)向社会公开征求意见以来,引起了社会各界广泛关注,特别是对第89条有关税务代理的修订存在争议,法学界、注册会计师行业和律师行业提出了一些意见和建议。记者获悉,北京大学税法研究中心主任刘隆亨教授联合北京大学几位资深法学专家,专门向国务院法制办提出了修法建议。为此《,中国税务报》和《注
Since the Legislative Affairs Office of the State Council has solicited public opinions from the People’s Republic of China on the amendment of the Tax Administration Law of the People’s Republic of China (Draft for Comment) (hereinafter referred to as the “Draft for Soliciting Opinions”), it has aroused widespread concern in the community. In particular, There are controversies over the amendment of 89 tax agents. Some opinions and suggestions have been put forward by the legal profession, the CPA profession and the lawyer’s profession. This reporter was informed that Professor Liu Longheng, director of the Tax Law Research Center of Peking University, jointly with several senior law experts at Peking University, specially proposed the revision of law to the Legislative Affairs Office of the State Council. To this end, “China’s tax newspaper” and "Note