为了使税收征收管理适应社会主义市场经济发展和经济体制改革的要求,加快在全国推行税务代理制度的步伐,保证新税制的顺利实施,国家税务总局根据《中华人民共和国税收征收管理法》及其实施细则的规定,在调查研究和征求各方面意见的基础上制定了《税务代理试行办法》,现就试点工作的开展提出如下要求: 一、提高认识,加强领导。在我国实行 In order to adapt the administration of tax collection and administration to the requirements of the socialist market economy and the reform of the economic structure, accelerate the pace of implementing the tax agency system in the country and ensure the smooth implementation of the new tax system, the State Administration of Taxation, in accordance with the Law of the People’s Republic of China on Tax Collection and Administration and its Implementation Rules of the provisions of the investigation and study in all aspects of opinions on the basis of the formulation of the “Trial Measures on Tax Agents,” Now on the pilot work put forward the following requirements: First, raise awareness and strengthen leadership. In our country