税务代理业务创新研究  

Research on the Innovation of Tax Agent

作　　者：许景婷[1] 晏慎友 

机构地区：[1]南京工业大学经济管理学院 [2]南京石城税务师事务所,江苏南京210009

出　　处：《财会通讯（学术版）》2007年第9期128-129,共2页Communication of Finance and Accounting

摘　　要：随着税制改革的不断深化以及国际市场竞争力量的不断加强,我国税务代理业将面临更大的挑战。传统的税务代理业务受到越来越大的冲击。本文从对传统税务代理业务发展的困惑分析入手,根据税务师事务所成功案例,分析了制约税务代理业务创新的因素,并对我国税务代理业务创新作出展望。With the deep reformation of tax system and the joining of international market competitor, the tax affairs agent industry of our country will face a bigger challenge. The traditional tax affairs agency business is under the more and more big impact. Starting with puzzled obtains to the traditional service development, then according to the successful cases of Certified Tax Agents Limited Corporation, this paper further analyzes the restriction factors of tax affairs agency business innovation, and makes th...

关 键 词：税务代理 创新 风险 

分 类 号：F812.42[经济管理—财政学]