外资企业税务代理业务的发展与创新（development and innovation of tax agency business in foreign enterprise）

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1、外资企业税务代理业务的发展与创新（Developmentandinnovationoftaxagencybusinessinforeignenterprise）DevelopmentandinnovationoftaxagencybusinessinforeignenterpriseDevelopmentandinnovationoftaxagencybusinessofforeignenterprise2008-12-2015:15:36First,theconcept,connotationandeconomicsign

2、ificanceoftaxagency(1)thebasicconceptsoftaxagentsTodefinetheconceptoftaxagency,wemustmakecleartheconceptofagencyfirst.Agencyreferstothelegalactofanagentactingdirectlyontheagentinthenameoftheagentwithintheauthorityoftheagent.Agentbehaviorhasthefollowingcharacteristi

3、cs:first,theagentmustbeinthenameoftheprincipalactivities;second,theagentmustbeintheagentauthorizedscopeofcivilactivitiesorlegalprovisionswithinthejurisdiction;third,theagentmustbeoflegalsignificanceofthenameoftheprincipalandthethirdparty.Taxagencyisanintegralpartof

4、anagency,whichhasthegeneralattributesofanagentandbelongstoakindofentrustedagencyincivilagency.Tobespecific,taxagentsrefertotaxagentsinthescopeofagencyprovidedbythestatelaw,whichareentrustedbytaxpayersandwithholdingagentstoconducttaxaffairs.(two)thenewdefinitionofta

5、xagencybusinessThetaxcollectionandadministrationlawofChina(hereinafterreferredtoasthelawofcollectionandAdministration)clearlystipulatesthattaxpayersandwithholdingagentsmayentrusttaxagentstohandletaxrelatedmatters.ThelawofcollectionandAdministrationmaintainsthelegit

6、imaterightsoftaxpayers,andatthesametimemakesthelegitimacyoftaxagentsrecognized.However,the"administrativelaw"andnotonthetaxagencybusinessscopefromthenationaltaxlawlevelshouldbeclearlydefined,thepresentcanfindontheinterpretationoftheconnotationofthetaxagencybusiness

7、istheonlyauthoritativeprovisionsof"twenty-fifthmeasures"inthetaxagency.Thelawstipulates:"thetaxagentcanaccepttaxpayersandwithholdingagentsengagedintheprincipalbusinessagentinthefollowingcategories:(a)fortaxregistration,taxregistrationchangeandcancellationoftaxregis

8、tration;(two)fortheinvoicereceivingandpurchasingprocedures;(three)fortaxwithholdingortaxreport;(four)payfortaxandapplyfortaxrefund;(five)makingta