| 健全税务代理制度建设和谐税收环境 |
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| 引用本文： | 黄仲龙,叶安照,唐奇展,陆桂生.健全税务代理制度建设和谐税收环境[J].广西经济管理干部学院学报,2005,17(4):50-54. |
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| 作者姓名： | 黄仲龙 叶安照 唐奇展 陆桂生 |
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| 作者单位： | 1. 广西财经学院,南宁,530003
2. 广西大学学报编辑部,南宁,530005 |
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| 基金项目： | 国家税务总局招标课题:实施税收新《征管法》及其《实施细则》研究之三(文号:桂地税发[2004]51号) |
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| 摘 要： | 税务代理制度通过改善涉税主体间信息传递从而提高依法治税能力,优化国家税收征管资源配置从而提高纳税服务水平,维护纳税人利益从而实现纳税人税后利益最大化等方面有重要作用,对促进建设我国和谐税收环境有着突出的意义。为进一步促进我国税务代理制度的发展,应以科学发展观为指导,加强税务代理监管制度及其实施机制建设,通过适度的扶持政策引导和规划,促进税务代理制度的发展,以更好地服务于和谐税收环境建设。
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| 关 键 词： | 税务代理 依法治税 税收环境 |
| 文章编号： | 1008-8806(2005)04-0050-05 |
| 收稿时间： | 06 10 2005 12:00AM |
| 修稿时间： | 2005年6月10日 |
To Build up and Improve The System of Tax Agent, and Promote The Environment of Tax Harmoniously |
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| HUANG Zhong-long,YE An-zhao,TANG Qi-zhan,LU Gui-sheng.To Build up and Improve The System of Tax Agent, and Promote The Environment of Tax Harmoniously[J].The Journal of Guangxi Economic Management Cadre College,2005,17(4):50-54. |
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| Authors: | HUANG Zhong-long YE An-zhao TANG Qi-zhan LU Gui-sheng |
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| Institution: | 1. The management department of Guangxi finance and economics college, Nanning 530003, China; 2. The edit department of Guangxi university joumal, Nanning 530005, China |
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| Abstract: | The systerm of tax agent can improve the ability of running a tax according to law by improving the information exchanging among tax subjects.It can perfect the arrangement of national tax administractive resources so that the standard of tax service can be improved.It also can protect the tax payers'interest so that the tax payers can get most after-payment profit.It is great significance for promoting the environment of tax harmoniously.In order to promote Chinese systerm of tax agent,our government should strengthen the systerm of tax agent supervision and the systerm of tax implement according to the scientific development concept.our government should promote the systerm of tax agent according to guiding and planning the supporting policy moderately so that it can service the construction of harmonious tax environment better. |
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| Keywords: | tax agent running a tax according to law tax envirnment |
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