摘要
税务代理是注册税务师在国家法律法规规定的代理范围内,受纳税人、扣缴义务人的委托,代 为办理各项涉税事宜。随着我国社会主义市场经济的发展,税务代理将呈广阔的发展前景。
Tax agent service is the handling of tax affairs by qualified agents on behalf of their clients. With the development of a socialist market economy in China, this tax agent system will have bright prospects.
出处
《上海商学院学报》
2003年第4期33-35,共3页
Business Economic Review
关键词
税务代理
发展前景
tax agent service
prospects
