浅议我国推行税务代理制  

A Superficial Analysis of Adopting the Tax-Agency System

作　　者：张荣海[1] 

机构地区：[1]盐城工学院工商系,江苏盐城224003

出　　处：《盐城工学院学报》2000年第1期76-78,共3页

摘　　要：阐述了在我国推行税务代理制的必要性,分析了现行税务代理制存在的五个方面问题,并提出应尽快制订税务代理法规,税务代理应具备一定独立性,提高税务代理人员的素质,实行持证上岗,组建全国税务师协会,实行行业自律管理等对策。Faced with the deepening of reforms,the author discusses the necessity to adopt the tax-agency system in China,analyzes five problems resulting from the existing revenue system,and proposes that norms of tax agencies be stipulated,that comparative inde- pendence of tax agencies be ensured,that tax agents possess some basic qualifications,that National Tax Colleltors' Association be orga- nized and it be governed with self-discipline,in order to meet the development of market.

关 键 词：税务代理制 中国 税务代理法规 税务代理人员 全国税务师协会 

分 类 号：F812.42[经济管理—财政学]