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税务代理是指税务代理人在税法规定的范围内,受纳税人、扣缴义务人的委托,代为办理纳税事宜的各项行为的总称。它具有客观、公正、自愿、有偿、他律和自律相结合等特征。税务代理最早产生于日本。1942年,日本根据战时大幅度增税的需要,将税务代理制度化、法制化,正式制定了《税务代理士法》。以后,世界上许多国家或地区相继仿效日本推行税务代理,如美国、德国、法国、意大利、南朝鲜、新加坡以及我国的台湾地区等。
Tax agency refers to the tax agents in the tax law within the scope of the taxpayers, withholding agents entrusted, on behalf of the tax authorities for the conduct of the general term. It has the characteristics of being objective, fair, voluntary, paid, heteronomy and self-discipline. Tax agent was first produced in Japan. In 1942, Japan systematized and legalized its tax agency in light of the substantial increase of taxes in wartime and formally formulated the “Tax Agency Law.” Since then, many countries and regions in the world have successively followed the example of Japan in implementing tax agencies such as the United States, Germany, France, Italy, South Korea, Singapore and Taiwan in China.