Thinking on Improving Tax Agency System in China;
关于完善我国税务代理制度的思考
First exploration of China s tax agency and the current countermeasures for its development;
我国税务代理现状及发展对策初探
So it is an urgency to make use of these opportunities to establish regular tax agency system and perfect tax agency market.
在我国加入WTO,进一步与世界经济接轨,以前所未有的广度和深度参与全球经济竞争的同时,跨国代理商也逐步进入我国中介市场,这对我国的税务代理行业而言,既是机遇,也是挑战。
The system of taxation agency, as an essential ingredient of tax-control-and-levy work , and an important category of intermediary service, is basically required by the new layout of the tax system in the market economy.
税务代理制度作为税收征管工作的重要组成部分,作为中介服务的一个重要门类,是市场经济体制下新的税制格局的本质要求。
The definition of taxation agency system immediately determines the development of taxation agency business.
税务代理制度的定位是否准确,直接关系到税务代理事业的发展。
This paper dedicates to a general analysis on the taxation agency with respect to its concept, its characters, its significance, its emergence; and the conditions for its development.
首先就税务代理的内涵、特征、作用、产生的历史必然性、发展的原则及条件等进行了一般分析 ;然后分析了我国税务代理发展的障碍 ,并在借鉴它国经验的基础上提出了推进我国税务代理工作的战略对策。
On the System of Tax Agent under Market Economy System;
市场经济体制下税务代理制度研究
The systerm of tax agent can improve the ability of running a tax according to law by improving the information exchanging among tax subjects.
税务代理制度通过改善涉税主体间信息传递从而提高依法治税能力,优化国家税收征管资源配置从而提高纳税服务水平,维护纳税人利益从而实现纳税人税后利益最大化等方面有重要作用,对促进建设我国和谐税收环境有着突出的意义。
This paper introduces the new stage into which tax agent work is proceeding,and also introduces some problems that were discovered in practice,such as late law－ making,compeling act as agent,oversteping authority,etc.
我国的税务代理工作已进入了一个新的阶段 ,但在实践中亦暴露出诸多问题，立法滞后，强行代理、越权代理时有发生 ,缺乏深层次的纳税审查和税收筹划 ,混淆税收征管职能与代理职能等。
Foreign individuals can appoint a tax agent to handle their IIT filing.
纳税人可以委托税务代理人代为办理税务事项。
A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf.
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。
To Build up and Improve The System of Tax Agent,and Promote The Environment of Tax Harmoniously;
健全税务代理制度建设和谐税收环境
Conferee： Chief representative of representative office, administration executive, administration representative, financial managers, taxation managers, and tax related personnel.
参会代表：代表处首席代表、政负责人、政代表、务经理、务经理及财税相关负责人。
Tax official: not merely the representative office, it also include the establishment of management and business, the site of assignment and agent.
税务局：不仅是代办处，还包括管理和营业机构、作业场所和代理人。
Tax official： not merely the representative office， it also include the establishment of management and busine， the site of a ignment and agent.
税务局：不仅是代办处，还包括管理和营业机构、业场所和代理人。
"When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must be issued to the taxpayers."
税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。
Payroll & Individual Income Tax ("IIT") arrangement for expatriate
2、外籍个人所得税代理
1.Payroll & Individual Income Tax ("IIT") arrangement for your local employees
1、个人所得税代理
On the Construction of Tax Agent System:Theories,Problems and the Suggestion for the Related Terms of the Basic Tax Law;
税务代理制度建构与税收通则法条文设计
One, such as the manager of a business, who acts for another.
代理人代理他人职务的人，如业务经理
The Problems and Measures in Jiangxi Tax Deputy;
江西税务代理存在的问题及对策研究
Talking about the Taxation Design in Financial Management of Modern Enterprise;
浅谈现代企业财务管理中的税收筹划
Tax Plan for Modern Business Financial Management;
试论现代企业财务管理中的税收筹划
Tax agent s present problems and our countermeasure;
目前我国税务代理存在的问题及对策
Current Situation And Develop Policy Choose Of Our Country Taxation Acting;
我国税务代理的现状与发展政策选择
The Difference of the Requisite Circumstance Between Chinese and Japanese Taxation Aagency;
中日税务代理制需求环境的差异比较
Withholding agent's file number: the file number given by the tax authorities upon tax registration.
扣缴义务人编码：填写办理税务登记时,由主管税务机关所确定的扣缴义务人的税务编码。