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本文主要介绍的是十二国家(地区)税务代理制度,在研究过程中力求做到了解历史,掌握现状,理解国外同行业的发展改革思路。在介绍12国家(地区)的不同制度时主要包括以下内容:1、主要税种、税收体制2、税务代理形式3、行业立法
This article mainly introduces the tax agency system of twelve countries (regions), and tries to understand the history, grasp the status quo and understand the development and reform ideas of the same industry in foreign countries. In introducing 12 different countries (regions) of the different systems include the following: 1, the main taxes, the tax system 2, the tax agency in the form of 3, the industry legislation