关于完善我国税务代理制度的思考

税务代理机构作为一种独立的社会中介机构,在我国经过多年的实践与发展,已形成了一定规模,其在适应市场经济发展、配合征管改革、维护国家税收政策、保护纳税人合法权益等方面都发挥了积极的作用.针对目前我国税务代理业存在的如税务代理机构不独立、机构运作状况不理想等问题,同时在借鉴日本税务代理业发展经验的基础上提出了相应的改进措施与建议.

Thinking on Improving Tax Agency System in China

After many years of practice and development,Tax agency as an independent intermediary body has formed a certain scale in China. It has played a positive role in adapting the development of market economy.cooperating collection and management reform.vindicating the national tax policy,protecting the legitimate rights and interests of taxpayers. This paper analyses the problem that tax agents exist such as independent organ,unsatisfactory performance and so on. To solve the problems, the author lodges some corresponding improvements which drawing on the experience of Japan tax service industry.