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2013年6月,国务院法制办公室公布了《税收征管法修正案(征求意见稿)》(以下简称“征求意见稿”),面向社会征求意见。征求意见稿的第九十条为“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”。此款根据现行《税收征管法》的第八十九条修订而成,该条为:“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”。此项修订内容涉及注册税务师行业,引起社会各界和注税行业的极大关注。一、《税收征管法》第89条修订的含义从整体上看,征求意见稿的提法更加注重保护纳税人的权利。“有权”的提法表示当纳税人与税务机关意见不一致时,税务机关不能剥夺纳税人请专业人士帮助处理涉税事宜的权利。
In June 2013, the Legislative Affairs Office of the State Council released the Amendment to the Law on the Administration of Tax Collection (Draft for Comment) (hereinafter referred to as the Draft for Comment) to solicit opinions from the community. Article 90 of the draft for the “taxpayers, withholding agents have the right to entrust a tax firm for tax matters. Tax office, funded by a qualified registered tax agent to establish a registered tax agent practice Institutions. Certified tax agents and tax offices of the administrative measures shall be formulated separately by the tax department under the State Council ”. This subsection is amended in accordance with Article 89 of the current Law on the Administration of Tax Collection, which reads as follows: “Taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf.” This amendment relates to the registered tax division industry, causing great concern to all sectors of society and the tax-paying industry. First, the “Tax Administration Law,” the meaning of the amendment to Article 89 As a whole, the formulation of the draft for soliciting more attention to protecting the rights of taxpayers. “Power ” formulation that when the taxpayers and tax authorities do not agree, the tax authorities can not be deprived of taxpayers to ask professionals to help deal with tax-related issues.