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一、发达国家税务代理的共同特征 1、代理法规健全。从一些发达国家税务代理的概况看,日本有《税理土法》,韩国有《税务士法》,美国也依照联邦国内税法制定有税务代理规则,世界上许多国家都对税务代理进行立法,制定有专门规范的税务代理行为的法律法规。如德国制定有《税务咨询法》,加拿大、荷兰澳大利亚等国则在相关的经济法规中对税务代理设有特别条款,保证了税务代理依法进行,有章
First, the common characteristics of tax agents in developed countries 1, Acting laws and regulations sound. According to the overview of tax agents in some developed countries, Japan has “taxation and territory laws” and South Korea has “tax law,” and the United States has also formulated tax agency rules in accordance with the federal domestic tax laws. Many countries in the world legislate on tax agencies, To develop a special code of tax agency acts of laws and regulations. Such as Germany formulated a “tax consulting law”, Canada, the Netherlands, Australia and other countries in the relevant economic laws and regulations have special provisions for tax agents to ensure that tax agents in accordance with the law, chapter