经经济济

!#$%&’()*%+,&)(,-.#/%(%0./0)(),#0#(!/)1’#/%**#,#Vol.17No.4Oct.200550[]2005-06-10[][2004]51□11221.5300032.530005[][][]F812.42[]A[]1008-8806200504-0050-05ToBuildupandImproveTheSystemofTaxAgentandPromoteTheEnvironmentofTaxHarmoniously1.HUANGZhong-long1.YEAn-zhao2.TANGQi-zhan2.LUGui-sheng(1.ThemanagementdepartmentofGuangxifinanceandeconomicscollege,Nanning530003,China;2.TheeditdepartmentofGuangxiuniversityjournal,Nanning530005,China)Abstract:Thesystermoftaxagentcanimprovetheabilityofrunningataxaccordingtolawbyimprovingtheinfor-mationexchangingamongtaxsubjects.Itcanperfectthearrangementofnationaltaxadministractiveresourcessothatthestandardoftaxservicecanbeimproved.Italsocanprotectthetaxpayersinterestsothatthetaxpayerscangetmostafter-paymentprofit.Itisgreatsignificanceforpromotingtheenvironmentoftaxharmoniously.InordertopromoteChinesesystermoftaxagentourgovernmentshouldstrengthenthesystermoftaxagentsupervisionandthesystermoftaximplementaccordingtothescientificdevelopmentconcept.ourgovernmentshouldpromotethesystermoftaxagentaccordingtoguidingandplanningthesupportingpolicymoderatelysothatitcanservicetheconstructionofharmonioustaxenvironmentbetter.Keywords:taxagentrunningataxaccordingtolawtaxenvirnmentVol.17No.4Oct.2005!#$%&’()*%+,&)(,-.#/%(%0./0)(),#0#(!/)1’#/%**#,#51①1%1000770%/!#$%&’()*%+,&)(,-.#/%(%0./0)(),#0#(!/)1’#/%**#,#Vol.17No.4Oct.200552200496.222600630200②,()()()Vol.17No.4Oct.2005!#$%&’()*%+,&)(,-.#/%(%0./0)(),#0#(!/)1’#/%**#,#531.2./!#$%&’()*%+,&)(,-.#/%(%0./0)(),#0#(!/)1’#/%**#,#Vol.17No.4Oct.2005543.■[]①.[J].20052..[J].20053.②.[J].20053.[][1].[J].2005(2).[2].[J].2005(3).[3].[J].2005(3).2456%220031032003945.2004200112345■28■[][1].[J].20045.[2].[J].20045.┉┉┉┉┉┉┉┉┉┉┉┉┉┉┉┉┉┉┉┉