| 浅议税务代理 |
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| 引用本文： | 申琳. 浅议税务代理[J]. 西安邮电学院学报, 2005, 10(2): 74-75,85 |
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| 作者姓名： | 申琳 |
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| 作者单位： | 西安工业学院,经济管理系,陕西,西安,710032 |
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| 摘 要： | 税务代理作为社会中介服务体系的一个重要组成部分,应在维护征纳双方的合法权益方面发挥重要作用,但是在实际代理过程中却存在着一些不尽人意的地方。本文从目前税务代理存在的问题出发,对如何更好地发挥其作用进行了探讨。
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| 关 键 词： | 税务代理 中介机构 纳税人 税务机关 |
| 文章编号： | 1007-3264(2005)02-0074-02 |
A brief discussion on tax deputy |
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| SHEN Lin. A brief discussion on tax deputy[J]. Journal of Xi'an Institute of Posts and Telecommunications, 2005, 10(2): 74-75,85 |
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| Authors: | SHEN Lin |
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| Abstract: | Tax deputy, as an important part of social intermediary service, should play an important role in protecting lawful rights and interests of both imposers and taxpayers. But, actually, there is something not good enough in the real tax deputing progress. This paper, starting from analysis of the problems of tax deputy at present, discusses how to play the role better. |
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| Keywords: | Tax deputy intermediary organs taxpayer tax office |
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