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税务代理制为不少国家所推崇。日本、美国分别于本世纪四十、六十年代建立了税务代理制度。近期国内也有不少学者和专家倡仪在我国建立类似日本“税理士制”的税务代理制度。在涉外税收中,有的地区已付诸实践。如美国波音公司委托香港安达信会计公司代为申报缴纳其中国境内雇员的个人所得税。以后,一些在我国境内设立机构、场所从事营业,但其总机构不在中国境内的外国公司、企业和其他经济组织,也委托在中国境内设立办事机构的外国会计公司代为申报其在中国应缴纳的税收。根据国家税务局统一印发的“外商投资企业和外国企业所得税(季、年度)申报表”,
Tax agency system respected by many countries. Japan and the United States respectively established a tax agency system in the 40s and 60s of this century. Recently, there are also many scholars and experts advocating in our country to establish similar to Japan’s “Tax System,” the tax agency system. In foreign taxation, some areas have been put into practice. For example, Boeing Co., Ltd. entrusted Hong Kong Andersen Accounting Firm to declare and pay the personal income tax of its employees in China. In the future, foreign companies, enterprises and other economic organizations that have established offices and establishments in the territory of China for business operations but whose head office is not located in China also entrust foreign accounting firms that set up offices in China to declare their contributions in China tax. According to the “Income Tax (Quarterly, Annual) Return of Foreign-Invested Enterprises and Foreign Enterprises” uniformly issued by the State Administration of Taxation,