“税理士”是日语名词,意是专门处理纳税工作的人。目前在我国尚未见到相应词语,这里暂用原词。日本是当今世界的经济大国,商品生产与流通十分发达,财税的征纳也很繁杂;但是,它都能基本有条不紊,顺利进行。这除了国家具有健全的财税机构和法制之外,它还实行一种行之有效的税理士制度。几十年的实践证明,这种制度对日本的经济运行、税务管理,起了重要作用。 Tax administrators are Japanese nouns, meaning people who specialize in tax work. At present in our country have not yet seen the corresponding words, temporary use of the original word here. Japan is an economic power in today’s world. Commodity production and circulation are well developed. Taxation levies are also very complicated. However, Japan is basically an orderly and smooth process. In addition to the country’s sound financial and taxation institutions and the legal system, it also implements an effective tax system. Decades of practice have proved that such a system has played an important role in Japan’s economic operation and tax administration.