Abstract: Tax collection and management is the front position and key link on the whole tax affair. It enables to accelerate the tax collection and management, improve the service method, increase the quality and efficiency, standardize the tax law execution activity, realize the tax incoming and the tax steadily increasing, and adapt the demand of economic development on the whole. However, there are some problems existed on the current tax collection and management such as indefinite labor division, confusion of responsibility and imperfect management etc. This paper expatiates on the tax agent system on the basis of the situation of our national tax collection and management, which is helpful for the improvement of the tax collection and management.
Publication Year: 2005
Publication Date: 2005-01-01
Language: en
Type: article
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