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委托税务代理权作为纳税人的一项基本权利,在国外法治发达的国家已有相当长足的研究和发展,并且相应的保障实现机制也在逐步完善。我国的税务代理制度起步晚,税务代理规定主要散见于各单行法律、法规及规章中,专门的税务代理法律缺位,法律级次低。因此,文章会立足于国情,从维护我国税收体系和保障纳税人权益的角度出发,通过比较国内外有关委托税务代理权的理论与实践,同时有选择性的借鉴法治发达国家的法律制度,来完善我国纳税人委托税务代理权的法治建设。
As a basic taxpayer’s right to entrust the tax agency, considerable research and development have been made in the developed countries under the rule of law in foreign countries, and corresponding guarantee mechanisms are gradually being perfected. China’s tax agency system started late, the main provisions of the tax agency scattered in the individual laws, regulations and rules, the special tax agency law absence, low level of law. Therefore, the article will be based on the national conditions, from the perspective of safeguarding our tax system and safeguarding the interests of taxpayers, by comparing the theory and practice of tax agency rights at home and abroad, while selectively borrowing the legal system of developed countries Perfecting the Legal Construction of Taxpayers’ Delegating Power of Tax Agency in China.