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一、税务代理的产生、概念及其发展概况(一)税务代理的产生代理业的兴起是商品经济发展到一定阶段的产物.而税务代理作为代理业的一个重要门类,在世界各国得以普遍建立和迅速扩展有其客观因素.税务代理在我国的兴起和发展,也有着极其深刻的背景.税务代理产生的动因.众所周知,自从有国家以来,就存在着税收这种为维护国家政权生存而取得财政收入的形式.而税务代理作为税收征管的一种辅助形式却出现得相对较晚,它只是在税收出现几千年
A tax agent generation, the concept and its development (A) the emergence of tax agency The rise of the agency is the product of the commodity economy to a certain stage of the product.And tax agency as an important category of agency, in all countries in the world to establish And its rapid expansion has its own objective factors.The rise and development of tax agency in our country also has an extremely profound background.The motivation of tax agency.As we all know, since the existence of a country, there is a tax which is obtained for the sake of safeguarding the existence of state power Fiscal revenue in the form of tax agency as a tax collection and management of an auxiliary form has appeared relatively late, it is only in the tax appeared thousands of years