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(四)国外税务代理的发展概况税务代理在世界上许多国家和地区,早已成为人们普遍接受的一种中介服务活动,经过多年的发展,已由不规范走向规范,由无序走向有序,由不成熟走向成熟.它对于政府加强税务管理,完善和严密税收法规,对于服务和指导纳税人的纳税行为,并维护其合法权益等都起了明显的作用.下面简单介绍一下日本、美国、韩国等税务代理的发展概况.日本是世界上最早实行税务代理的国家,早在本世纪二十年代,随着日本经济的发展和税制的日益复杂,有些纳税人就开始将纳税业务委托他人办理.但由于这些被委托人没有可供共同遵守的专门法规,也没有
(D) the development of foreign tax agents Overview Tax agents in many countries and regions in the world, has long been a widely accepted as an intermediary service activities, after years of development, has gone from non-standard to norms, from disorderly to orderly, From immature to mature it for the government to strengthen tax management, improve and rigorous tax laws and regulations, for the service and taxpayers taxpaying behavior, and safeguard their legitimate rights and so played a clear role.Let below briefly introduce Japan, the United States, South Korea, etc. Japan is the earliest country practicing tax agency in the world. As early as the 1920s, with the development of Japan’s economy and the increasingly complicated tax system, some taxpayers started to entrust others with tax business But since these clients do not have the specific statutes that they can abide by, they do not