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1994年的税制改革是我国税收史上的一项重大的结构性改革,涉及面广,触及层次深。为了确保新税制的顺利运行,取得预期的效果,必须有相应的管理机制做保证,按国家税务总局的征管改革思路,就是要建立一个申报、代理、稽查三位一体的税收征管格局。税务代理作为税收征管新格局的一项主体内容是联结、沟通、协调征纳主体之间的中介组织,起着不可替代的作用。
The tax reform of 1994 is a major structural reform in the tax history of our country. It involves a wide range of issues and touches the deep level. In order to ensure the smooth operation of the new tax system and to obtain the expected results, there must be a corresponding management mechanism to ensure that, according to the State Administration of Taxation, the idea of reforming the tax collection and management system is to establish a tax collection and administration system that applies for the trinity of declaration, agency and inspection. As the main content of the new pattern of tax collection and administration, the tax agency plays an irreplaceable role in connecting, communicating and coordinating the intermediary organizations of the main subjects.