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我省是1992年后开始逐步组建税务代理机构,审批执业人员,开展代理业务的。1994年9月后,遵循建立社会主义市场经济体制的目标,结合税制改革和征管改革的要求,根据《中华人民共和国税收征收管理法》及其实施细则的有关规定,国家税务总局制定下发了《税务代理试行办法》。按照这个办法,我省国税系统有组织、有计划地开展了税务代理工作,并得到了较快的发展。目前,全省经批准成立的税务代理机构有60余家,批准执业税务师900余人,经全国统一考试取得注册税务师资格的人员达300余人,业务范围也逐步扩大。税务代理工作在正确贯彻执行国家税收法规、维护纳税人合法权益、增强纳税人依法纳税意识、促进企业生产经营发展等方面发挥了积极的作用。但是,税务代理作为税制改革中的新生事物,作为一个社会中介机构,目前还存在一些不容忽视的问题,有的还比较严重。一是强制代理、越权代理。税务代理机构在目前情况下,一般都依附于各级税务机关开展业务,有些代理业务不是出于纳
After 1992, our province started to gradually set up tax agencies, examine and approve practitioners and carry out agency business. Following the goal of establishing a socialist market economic system after September 1994, in line with the requirements of the reform of the tax system and the reform of collection administration, in accordance with the relevant provisions of the “Law of the People’s Republic of China on the Collection and Administration of Taxes” and its implementing rules, the State Administration of Taxation has formulated and issued “Trial Measures for Tax Agency”. In accordance with this approach, our province tax system organized and planned tax agency work, and has been rapid development. At present, there are more than 60 tax agencies approved in the province, more than 900 approved tax practitioners, and more than 300 qualified tax auditors through the national examination. Their business scope has also been gradually expanded. Tax agency work has played a positive role in correctly implementing the state tax laws and regulations, safeguarding the legitimate rights and interests of taxpayers, enhancing taxpayers’ awareness of paying tax according to law, and promoting the development of production and operation of enterprises. However, as a new thing in tax system reform, as a social intermediary agency, tax agency still has some problems that can not be neglected, some of which are still serious. First, mandatory agents, ultra vires agents. Tax agencies in the current circumstances, are generally attached to the tax authorities at all levels to carry out business, and some agency business is not out of satisfied