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《中华人民共和国税收征收管理法》第57条明文规定,“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。”税务代理制度在我国尚属新生事物,在我国推行税务代理制,是深化税收征管提高征管水平降低征管成本的需要,是强化税收法制的需要,也是税收工作适应日益发育的市场经济的需要。吉林省借鉴日本的税理士制度率先进行了税务代理的试点,为全国带了一个好头,我认为,借目前贯彻《税收征管法》的东风,在全国尤其是深圳特区推行这
Article 57 of the Law of the People’s Republic of China on the Collection and Administration of Taxes clearly stipulates that “taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf.” The tax agency system is still a new-born thing in our country and a tax agency system is being introduced in our country Is to deepen the tax collection and management to improve the level of collection and management costs to reduce the need is to strengthen the tax legal system needs, but also tax work to adapt to the growing market economy needs. Jilin Province took the lead in conducting the tax agency pilot program in Japan by drawing on Japan’s tax-tax system, which has given the country a good start. In my opinion, by implementing the current “tax collection and management law” in the east, it is being implemented throughout the country, especially in the Shenzhen Special Economic Zone