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国家税务总局为了推行税务代理制,专门制定了《税务代理试行办法》。围绕税务代理的有关问题,中国国际税务咨询公司总经理牛立成作了回答。①什么叫税务代理?税务代理是指税务代理人接受纳税人、扣缴义务人的委托,以代理人的名义依法办理税务事宜的行为。②税务代理制是如何产生的?税务代理制是在社会主义市场经济体制的大环境中发展起来的,随着税收征管体制的改革,新税制的实施,要求税务部门转换机制,重置职能,将其主要精力集中在税收、稽查、强化税收法制建设等税务部门本身固有的职能上来,而不是把主要精力消耗在直接登门辅导纳税上。
In order to implement the tax agency system, the State Administration of Taxation formulated the Trial Measures for Tax Agency. Around the tax agency issues, China International Tax Consulting Co., Ltd. General Manager Niu Lirong made the answer. ① What is tax agency? Tax agency refers to the tax agent to accept the taxpayers, withholding obligations commissioned by the agent’s behalf in accordance with the law for tax matters. How does the tax agency system come into being? The tax agency system developed in the great environment of the socialist market economic system. With the reform of the tax collection and administration system, the implementation of the new tax system, the tax agency needs to change the mechanism and reset the functions, The main focus of its taxation, auditing, strengthening the legal system of taxation and other tax department’s inherent function, rather than the main energy consumed in the direct door-to-door counseling and taxation.