对我国税务代理业发展的理性思考  

A Reasonable Reflection on the Development of Our Tax Agency

作　　者：申鹏[1] 

机构地区：[1]财政部财政科学研究所研究生部,北京100036

出　　处：《税务与经济》2003年第3期50-52,共3页Taxation and Economy

摘　　要：由于我国处于社会主义市场经济的初级阶段,各方面的条件还不健全,如政府职能的转换、税收法制环境、居民纳税意识、公司治理结构等,这些严重制约着税务代理业的规范发展。这些方面的完善与发展不是一蹴而就的事情,需要一个长期渐进的过程才能得到根本的解决。A regular development of tax agency is seriously restricted due to some reasons, such as the transfer of the governmental functions, legal environment of taxation, tax consciousness of the residents, governing structures of the companies, etc. These kinds of problems should be solved along with the perfect measures for a long time.

关 键 词：中国 税务代理业 发展战略 市场经济 治理结构 纳税意识 税收征管 

分 类 号：F812.42[经济管理—财政学]