摘要
借鉴国外税务代理业的经验,对于规范培育我国涉税专业服务市场,发挥涉税专业服务机构连接税务机关与纳税人的桥梁纽带作用,构建"共建共治共享"的税收治理格局具有重要的现实意义。本文通过对国外税务代理行业的现状、立法情况、新技术对行业带来的变化及影响进行梳理,为规范和培育我国涉税专业服务市场提供参考。
Drawing on the experience of foreign tax agency industry, it is important to standardize the cultivation of China's tax service market, play a role as a bridge between tax authorities and taxpayers, and build a tax governance pattern of "coconstruction and sharing". By analyzing the current status, legislation situation and new technology adopted by foreign tax agency industry, the paper provides a reference for standardizing and cultivating China's tax service market.
作者
吴晓丹
秦璐
Xiaodan Wu;Lu Qin
出处
《国际税收》
北大核心
2018年第9期66-69,共4页
International Taxation In China