摘要
税务代理在我国经过 1 0多年的实践 ,从无到有 ,从小到大 ,已形成了一定规模。但与世界上许多国家相比 ,我国税务代理的发展速度是比较缓慢的 ,巨大的市场需求潜力有待于进一步挖掘。建议从我国实际情况出发 ,分析影响税务代理发展的因素 ,探讨推动税务代理发展的具体对策。
The tax agency is a line of medium service which rose in the late of 1980s.It is growing bigger and also it has formed a certain scale.But compare with the other countries,the develpoment of our tax agency isn't satisfactory because its large market demand needs to expand.It is suggested in this essay that the factor of influencing the development of the tax agency should be analysed,and concrete countermeasures of improving the tax agency development should be discussed.
出处
《税务与经济》
北大核心
2000年第3期34-37,共4页
Taxation and Economy
关键词
税务代理
现状
制约因素
对策
发展
tax agency
present condition
constrain
countermeasure
