| CAI课件的制作 |
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| 引用本文： | 马飞宇.CAI课件的制作[J].盐城工学院学报(自然科学版),2000,13(1):76-78. |
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| 作者姓名： | 马飞宇 |
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| 作者单位： | 盐城工学院工商系，江苏盐城224003 |
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| 摘 要： | 阐述了在我国推行税务代理制的必要性，分析了现行税务代理制存在的五个方面问题，并提出应尽快制订税务代理法规，税务代理应具备一定独立性，提高税务代理人员的素质，实行持证上岗，组建全国税务师协会，实行行业自律管理等对策。
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| 关 键 词： | 税务代理制 中国 税务代理法规 税务代理人员 全国税务师协会 |
Elementary Introduction to Making CAI |
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| Zhang Ronghai.Elementary Introduction to Making CAI[J].Journal of Yancheng Institute of Technology(Natural Science Edition),2000,13(1):76-78. |
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| Authors: | Zhang Ronghai |
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| Abstract: | Faced with the deepening of reforms,the author discusses the necessity to adopt the tax-agency system in China,analyzes five problems resulting from the existing revenue system,and proposes that norms of tax agencies be stipulated,that comparative inde- pendence of tax agencies be ensured,that tax agents possess some basic qualifications,that National Tax Colleltors' Association be orga- nized and it be governed with self-discipline,in order to meet the development of market. |
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| Keywords: | Tax-agency system Taxagent Tax agency Tax collectors' Association |
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