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为适应新形势下税收征管工作需要,国家税务总局于2008年启动对《税收征收管理法》(以下简称《税收征管法》)的修订工作。经过长达五年的调研后,国务院法制办公室于2013年6月公布了《税收征管法修正案(征求意见稿)》。征求意见稿中,国家为了与行政许可法相衔接,对注册税务师和税务师事务所的法律地位进行了明确。将《税收征管法》第八十九条规定的“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”修改为“第九十条纳税人、扣缴义务人有权委托税务师事务所办理税务事宜。税务师事务所,由符合条件的注册税务师出资设立,是注册税务师的执业机构。注册税务师和税务师事务所的管理办法由国务院税务主管部门另行制定”。笔者认为,对第八十九条的修改顺应了社会发展的需要,它不仅是对注税行业从业者多年来为社会经济发展辛勤付出的肯定,同时也为充分发挥
In order to meet the needs of tax collection and management in the new situation, the State Administration of Taxation started the revision of the Tax Collection and Administration Law (hereinafter referred to as the “Tax Collection and Administration Law”) in 2008. After five years of research, the Legislative Affairs Office of the State Council released the Amendment to the Law on the Administration of Tax Collection (Draft for Comment) in June 2013. In the draft for soliciting opinions, in order to link up with the Administrative Licensing Law, the state clearly defined the legal status of CTA and tax office. Article 89 of the Tax Administration Law stipulates that taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf to amend them as Article 90 Taxpayers and withholding agents have the right Tax affairs firm entrusted for tax matters. Tax office, funded by a qualified registered tax accountants is a registered tax practitioner practice. CTAs and tax offices of the administrative measures shall be formulated separately by the State Council department in charge of tax ". The author believes that the amendment to Article 89 conforms to the needs of social development. It is not only affirming the industriousness of the tax-paying industry practitioners over the years for their hard work in social and economic development, but also giving full play to