论文部分内容阅读
在中国税务代理的发展史上,有六件大事值得载入史册,这六件大事堪称中国税务代理发展史上的里程碑。一、1992年9月全国人大常委会通过的《中华人民共和国税收征收管理法》第五十七条明确规定:“纳税人,扣缴义务人
In the history of tax agency development in China, there are six major events worthy of inclusion in the annals of history. These six major events are milestones in the history of tax agency development in China. I. Article 57 of the ”Tax Collection and Management Law of the People’s Republic of China“ passed by the Standing Committee of the National People’s Congress in September 1992 clearly stipulates: ”Taxpayers and withholding agents