摘要
税务代理制度在我国是一项新生事物 ,它对政府加强税务管理 ,指导纳税人的纳税行为等都具有重要作用。我们有必要借鉴国外发达国家税务代理制度的成功经验 。
The tax agency system is newly emerging things in our country. It plays an important role in strengthening the tax control and conducting the tax payersactions of paying taxes etc for the government. It is necessary for us to use the successful experience in the tax agency system of developed countries for reference and to suggest ways and means to development of ours.
出处
《惠州学院学报》
2003年第1期21-24,共4页
Journal of Huizhou University
