税务代理中介研究

An Study on Taxation Agency

首先就税务代理的内涵、特征、作用、产生的历史必然性、发展的原则及条件等进行了一般分析 ;然后分析了我国税务代理发展的障碍 ,并在借鉴它国经验的基础上提出了推进我国税务代理工作的战略对策。

This paper dedicates to a general analysis on the taxation agency with respect to its concept, its characters, its significance, its emergence; and the conditions for its development. Then it concentrates on analysis over the impediments in the development of China's taxation agency practice. On the basis of experience in other countries, the paper draws some poicy suggestions for push forward the taxation agency development in China.