完善与发展税务代理业之我见

On consummating and developing tax deputization

税务代理是税务机关与纳税人之间的桥梁和纽带，通过税务代理活动，不仅有利于纳税人正确履行纳税义务，而且对国家税收政策的顺利贯彻落实具有积极作用。但我国税务代理发展速度较缓馒，存在着许多亟待解决的问题，为使其健康发展．特提出推动税务代理发展的具体建议。

Tax deputization is a bridge and ligament between tax departments and taxpayers. Tax deputization activities not only help taxpayers do their duty but also play an impoutant part in fulfilling taxpolicy of a country. But in our country, the development of tax deputization is very slow, and there' re a lot of urgent problems to solve. Here' re some of my suggestions.