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2013年6月7日,国务院法制办公室公布了《税收征收管理法修正案(征求意见稿)》(以下简称《征求意见稿》),面向社会征求意见。在此过程中,各界人士发表了很多颇具参考价值的意见和建议。有专家对《征求意见稿》第九十条“纳税人、扣缴义务人有权委托税务师事务所办理税务事宜”的规定提出了疑问,称立法部门针对注册税务师职业缺乏法律认定问题,通过第九十条给予了授权,但结果却把律师、注册会计师都剥离出去,违背了税务代理本身的规
On June 7, 2013, the Legislative Affairs Office of the State Council promulgated the Amendment to the Tax Collection and Administration Law (Draft for Comment) (hereinafter referred to as the Draft for Comment) to solicit opinions from the community. In the process, people from all walks of life published a lot of valuable suggestions and suggestions. Some experts questioned the provisions of Article 90 of the “Draft for Consultation,” “Taxpayers and withholding agents have the right to entrust tax affairs firms to handle tax matters,” claiming that the legislature is not legally qualified for the tax status of CTA Issue, granted by Article 90, but the result is to strip out lawyers, certified public accountants, contrary to the rules of the tax agency itself