纳税人如何行使权利并履行义务第九讲纳税人如何委托税务代理林克宁税收征管法规定：“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜”，从而从法律上明确了税务代理制度在我国的正式实施。众所周知，长期以来，我们一直沿用一套传统的征收方式：纳税人无论是办... How taxpayers exercise their rights and fulfill their obligations Section 9 How taxpayers entrust tax agents The Linkin Tax Administration Law stipulates: “Taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf,” so as to legally define the tax agency The formal implementation of the system in our country. As we all know, for a long time, we have been using a traditional way of collection: Taxpayers either do ...