税务代理制度建构与税收通则法条文设计  

On the Construction of Tax Agent System:Theories,Problems and the Suggestion for the Related Terms of the Basic Tax Law

作　　者：李清伟[1] 

机构地区：[1]上海财经大学法学院,上海200433

出　　处：《财经研究》2008年第6期120-130,共11页Journal of Finance and Economics

摘　　要：税务代理涉及纳税主体权利保护、征税主体的行政效率以及一国税制的有效运行和完善,我国《税收基本法(税收通则法)》应该对其加以规范,学者对此也有不同建言。文章通过对税务代理制度建构的法理分析,对照典型国家税务代理立法例,分析了我国现有税务代理制度运行中存在的主要矛盾和问题,提出了完善我国税务代理制度的建议,并拟订了《税收基本法(税收通则法)》有关税务代理的具体条款。Tax agent involves the protection of rights of taxpayers, the administrative efficiency of tax collecting and the effective operation and improvement of tax system. Though scholars have different opinions about tax agent system, the Basic Tax Law should regulate it. Based on the legal analysis of tax agent system, this essay compares the typical legislation about tax agent in the world today, construes the major problems in the current tax agent system in China, and brings forward the suggestions to improve it. Furthermore, it gives certain specific design of terms for the Basic Tax Law on related fields.

关 键 词：税务代理制度 税收基本(通则)法 条款设计 

分 类 号：F812.42[经济管理—财政学]