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四、“涉税鉴证”为何在中国首先出现(一)涉税鉴证在中国的法律表现形式和渊源根据《中华人民共和国立法法》,作为国务院部门规章的《注册税务师管理暂行办法》,属于我国“法”的重要组成部分。涉税鉴证是《注册税务师管理暂行办法》中的重要概念。涉税鉴证作为我国“法”的一个概念,与其他法律概念一样,有其特定的法律渊源。1涉税鉴证的历史渊源在我国,涉税鉴证经历了税务咨询——税务代理——涉税鉴证的演变过程。在以“税务咨询”为主要特征的时期,税务师以特定的身份,为纳税人提供税法咨询活动,在为纳税人争取享受税收优惠过程中,以口头或者书面形式为纳税人提供证明、发表意见,增强了相关事项的可信赖程度。以“税务代理”为主要特征的时期,税务师以特定的身份,
Why tax-related certification first appeared in China 1. The legal forms and origins of tax-related certification in China According to the “Legislation Law of the People’s Republic of China”, as the “Interim Measures for the Administration of Certified Tax Agents” under the regulations of the State Council, , Belongs to our country “law ” important constituent part. Tax-related certification is an important concept in the “Interim Measures for the Management of CTAs”. As a concept of “law” in our country, tax-related certification has its own specific legal origin, as other legal concepts. 1 The history of tax-related certification In China, tax-related certification experienced tax consulting - tax agency - tax evasion process. In the period of “tax consultancy” as the main feature, the tax auditor provides taxpayers with tax advisory activities in a specific capacity. When taxpayers are entitled to tax concessions, they provide taxpayers verbally or in writing , Expressed their opinions and enhanced the trustworthiness of relevant issues. In the “tax agency ” as the main feature of the period, the tax division to a specific identity,