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近年来,随着我国社会经济和税收法律环境的变化,《税收征收管理法》(以下简称《征管法》)第八十九条有关“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”的法律规定,已经不能适应我国税收征管事业的科学发展,特别是不能满足依法规范税务中介市场可持续发展的需求,修改《征管法》第八十九条已成必然之势。笔者从四个方面对《征管法》第八十九条的修订内容的必要性进行分析。一、从法律角度分析第一,从依法尊重和保护纳税人、扣缴义务人(以下简称“纳税人”)
In recent years, with the changes in the social economy and the tax law environment in our country, Article 89 of the Tax Collection and Management Law (hereinafter referred to as the “Tax Collection and Management Law”) may, in respect of taxpayers and withholding agents, entrust a tax agent Tax Affairs, “the law has been unable to meet the scientific development of tax collection and management in our country, in particular, can not meet the needs of the sustainable development of the tax intermediary market in accordance with the law, to amend Article 89 of the” Collection and Management Law “has become an inevitable trend . The author analyzes the necessity of the revision of Article 89 of the Tax Administration Law from four aspects. First, from the legal point of view of the first, from the law respect and protection of taxpayers, withholding agents (hereinafter referred to as ”taxpayers")