浅论税务代理制度

The System of Taxation Agency

税务代理制度作为税收征管工作的重要组成部分,作为中介服务的一个重要门类,是市场经济体制下新的税制格局的本质要求。我国的税务代理业经过一段时间的发展,虽然取得了一些成绩,但在法制建设、人员素质以及人才培养方面都有待进一步完善。

The system of taxation agency, as an essential ingredient of tax-control-and-levy work, and an important category of intermediary service, is basically required by the new layout of the tax system in the market economy. Several achievements in taxation agency are obtained after the development of an long interval, but it is yet to meliorate in its laws and rules building, personnel quality improving and personnel training.