| 论税务代理的垄断性与自律性 |
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| 引用本文： | 孔晓莉. 论税务代理的垄断性与自律性[J]. 广东经济管理学院学报, 2003, 18(6): 38-40 |
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| 作者姓名： | 孔晓莉 |
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| 作者单位： | 广东经济管理学院,广东,广州,510262 |
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| 摘 要： | 综观世界各国的税务代理，可从是否具有垄断性和自律性来分类。从我国现状看，必须正确认识垄断性和自律性，不能歪曲垄断，忽视自律，而是要在强调较强的垄断性情况下，尽量促进自律性增强。
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| 关 键 词： | 税务代理 垄断性 自律性 中国 税收征管 纳税环境 |
| 文章编号： | 1670-4100(2003)06-0038-03 |
| 修稿时间： | 2003-10-27 |
On Monopoly and Self-discipline of Taxation Agencies |
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| Kong Xiaoli. On Monopoly and Self-discipline of Taxation Agencies[J]. Journal of Guangdong Institute of Business Administration, 2003, 18(6): 38-40 |
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| Authors: | Kong Xiaoli |
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| Abstract: | Taxation agencies in many countries can be classified by monopoly and self - discipline. With consideration of the reality of China, we should have good knowledge of monopoly and self - discipline. We should not twist the definition of monopoly and ignore self - discipline. Monopoly is an important prerequisite to the promotion of self - discipline. |
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| Keywords: | monopoly self - discipline administrative approval professional discipline. |
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