从中国的税收制度谈税务代理制度

Simply on Tax Agent System

税收征管是整个税务工作的前沿阵地和关键环节。它改善了税务征管手段和服务方式,提高了税收征管效率,规范了税收执法行为。然而,现行税收征管模式还存在着分工不明、职责不清、衔接不畅、管理缺位等问题。从目前中国税收征管的现状出发,阐述了税务代理制度及对完善税收征管具有积极意义。

Tax collection and management is the front position and key link on the whole tax affair. It enables to accelerate the tax collection and management, improve the service method, increase the quality and efficiency, standardize the tax law execution activity, realize the tax incoming and the tax steadily increasing, and adapt the demand of economic devel- opment on the whole. However, there are some problems existed on the current tax collection and management such as indefinite labor division, confusion of responsibility and imperfect management etc. This paper expatiates on the tax agent system on the basis of the situation of our national tax collection and management, which is helpful for the improvement of the tax collection and management.