国外税务代理行业现状和发展趋势  

Current Status of Foreign Tax Agency Industry and Its Future Trends

作　　者：吴晓丹 秦璐 Xiaodan Wu;Lu Qin

机构地区：[1]国家税务总局深圳市税务局,广东深圳518048

出　　处：《国际税收》2018年第9期66-69,共4页International Taxation In China

摘　　要：借鉴国外税务代理业的经验,对于规范培育我国涉税专业服务市场,发挥涉税专业服务机构连接税务机关与纳税人的桥梁纽带作用,构建"共建共治共享"的税收治理格局具有重要的现实意义。本文通过对国外税务代理行业的现状、立法情况、新技术对行业带来的变化及影响进行梳理,为规范和培育我国涉税专业服务市场提供参考。Drawing on the experience of foreign tax agency industry, it is important to standardize the cultivation of China＇s tax service market, play a role as a bridge between tax authorities and taxpayers, and build a tax governance pattern of ＂coconstruction and sharing＂. By analyzing the current status, legislation situation and new technology adopted by foreign tax agency industry, the paper provides a reference for standardizing and cultivating China＇s tax service market.

关 键 词：税务代理 涉税专业服务机构 治理 

分 类 号：F810.42[经济管理—财政学]