论文部分内容阅读
推行税务代理制度,是社会主义市场经济建立和发展的必然要求,是推进以法治税,强化税收管理,提高税收征收管理质量和效率的需要,也是与国际惯例接轨的重要举措。 一、税务代理机构的法律地位及意义 1992年9月4日全国人大常委会通过的《中华人民共和国税收征收管理法》在我国确立了税务代理机构的法律地位,其意义在于:
The implementation of the tax agency system is an inevitable requirement for the establishment and development of a socialist market economy. It is also a need to promote tax administration under the law, strengthen tax administration, and improve the quality and efficiency of tax administration. It is also an important measure in line with international practice. I. The legal status and significance of tax agencies The “People’s Republic of China Tax Collection and Administration Law” passed by the Standing Committee of the National People’s Congress on September 4, 1992 established the legal status of tax agencies in our country. Its significance lies in: