摘要
我国的税务代理经过 10多年的发展 ,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发挥了积极作用。但也存在一些缺陷 ,如行政干预、服务单一、效能低下等突出问题。这一现状 ,已不适应社会主义市场经济发展的需要。因此 ,要深化经济体制改革 ,建立现代企业制度 ;加强内部管理 ,提高服务水准 。
our country taxation acting through more ten year's develop,in adapt market economic develop、coordinate collect manage reform、protect taxpayer lawful right and so on aspect have ekpound active function.but also exist same deficicncy,example administrative interfere、serve simple etc outstanding problem.such kind of current situation already don't adapt need of socialism market economic.Therefore need deepen economic system reform,establish modern times enterprise system.
