摘要
税务代理制度是约束税务代理业务参与人的行为规范的总称。我国税务代理制度是征税人、纳税人和税务代理人三者需求诱致的产物,也是初级和次级行动团体供给的产物。我国税务代理制度的非均衡主要表现为制度供给与制度需求的错位。
Tax agency system is the floorboard of criterion on the tax agency. In China, tax agency system is the result of the demand of tax imposer, taxpayer and tax agents, and supply of the first and second action team. The inequilibrium of the system in China represents the unfitted supply for the demand.
出处
《广西财经学院学报》
2007年第5期35-38,共4页
Journal of Guangxi University of Finance and Economics
关键词
税务代理制度
需求
供给
非均衡
错位
tax agency system
demand
supply
inequilibrium
unfitted
