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自《税务代理试行办法》颁布以来,各地相继组建了税务代理机构,税务代理队伍不断壮大,服务质量越来越好,业务范围逐步扩展.代理业务的迅速发展有效地配合了税务部门的征管改革,深受各级税务部门和纳税人的欢迎和信赖.但是,从目前税务代理运行情况看,还存在许多问题.围绕今后加快发展和完善税务代理工作,我们谈些粗浅的看法.一、当前税务代理存在的问题一是税务代理的法制建设不够完善.我国目前试行的税务代理制,唯一的立法依据是《税收征管法》第57条,而《税务代理试行办法》则是国家税务总局制定的,因此说,还没有一部权威性的,完整性的法规.
Since the promulgation of the Trial Measures for Tax Agency, tax agencies have been set up all over the country with the contingent of tax agents continually expanding, the quality of service getting better and better, and the scope of business expanded gradually. The rapid development of agency business effectively cooperated with the tax collection and administration reform , By the tax departments at all levels and taxpayers welcome and trust.However, from the current situation of tax agency operation, there are still many problems around the future to speed up the development and improvement of tax agency work, we talk about some superficial views. First, the tax agency problems First, the tax agency’s legal system is not perfect enough.Our current trial of the tax agency system, the only legislative basis is the “Tax Administration Law,” Article 57, and “tax agency pilot approach” is formulated by the State Administration of Taxation Therefore, there is no authoritative and complete law.