Secondly, taxation policy should be adjusted ( financial income policy): regulate and alleviate agricultural specialty tax and improve export duty drawback.

Duty Drawback ( Exemption) Regulations for Export Goods

浅议出口货物退（免）税制度

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A Study of Duty Drawback for Export Merchant Ships and Offshore Platforms

民船和海洋平台出口退税的研究

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This part of the reform measures aimed at the problem in terms of the second part of the analysis, including tax awareness, tax reform, tax collection and management techniques and to develop measures such as tax agent system.

这部分所提出的改革措施是针对第二部分分析的问题而言的，包括纳税意识、税制改革、征管技术以及大力发展税务代理制度等措施。

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The tax payer, tax with holding agent or other parties concerned may refuse to comply if no receipt is given.

未开付收据的，纳税人、扣缴义务人及其他当事人有权拒绝给付。

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Tax collection and tax-collecting agent have the same essence.

委托征收和直接征收的本质相同。

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According to the provisions of the State Administration of Taxation, the Institutions which are the personal income tax payroll withholding agent should withhold personal income.

根据国家税务总局的规定，事业单位发放工资均为个人所得税的扣缴义务人，应依法代扣代缴个人所得税。

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The characteristic of it is: tax-collecting agent is an administrative collection.

委托征收的特征是：委托征收是对税款的行政征收；

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Article21if a taxpayer or tax withholding agent intends using a computer to keep accounts, details of the book keeping software, programs, usage manuals and other relevant material shall first be sent to the responsible taxation authority for its records.

第二十一条纳税人、扣缴义务人采用计算机记帐的，应当在使用前将其记帐软件、程序和使用说明书及有关资料报送主管税务机关备案。

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Some small and medium-sized enterprises used own financial talented person or the request tax affairs agent organization started the tax revenue preparation aspect attempt.

一些中小企业利用自身的财务人才或者委托税务代理机构开始了税收筹划方面的尝试。

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Subsequently, we set up a dynamic programming model to analyze the decisions of a tax collection agent and a tax paying business.

然后，建立税务机关与纳税企业的动态规划模型。

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Humans Study on the Tax Withholding Agent and Tax Collector System in China

我国税收扣缴义务人与代征人制度研究

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Due to the Economic underdevelopment in Harbin, the competition is fierce in the Certified Tax Agent firms industry. And ABC Certified Tax Agent firm encounters confuse. Because the salary system is imperfect, the brain drain of the firm is severe.

由于哈尔滨经济的不发达等原因造成了该行业竞争异常激烈，ABC税务师事务所遇到了困难，由于薪酬体系的不完善，事务所人才流失严重，影响了事务所的正常发展。

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ABC Certified Tax Agent firm was established to conform to the objective needs of the market economy, when the tax administration reform was deepened in Harbin, the market economy was further improved and the third industry developed rapidly.

ABC税务师事务所在哈尔滨税收征管改革不断深化，市场经济体制不断完善，第三产业发展较快的背景下，顺应市场经济的客观需求而成立起来的。

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Experiencing the start-up period and the growth period, ABC Certified Tax Agent firm has embarked on high-speed development. Second, The salary management system of ABC Certified Tax Agent firm.

经历了创业期和成长期的艰辛后，ABC税务师事务所已走上高速发展之路。其次，ABC税务师事务所薪酬管理体系。

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Generally taxation agency is explained an action that tax agent accepts the commission of tax subject and is commissioned to deal with the tax related affairs in the legal way.

通常来说，税务代理指代理人接受纳税主体的委托，在法定的代理范围内依法代其办理相关税务事宜的行为。

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However, some reasons, for example, few legal businesses, small in scale and intense market competition, lead to the slow development of the Certified Tax Agent firm.

但由于税务师事务所的法定业务较少、规模较小以及市场竞争激烈等原因导致了税务师事务所行业发展较慢。

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A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf.

纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。

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She also got qualifications of CICPA, Attorney of China, Law Consultant of China, Tax Agent of China.

她拥有中国注册会计师、中国律师、中国法律顾问、中国注册税务师专业资格。

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Foreign individuals can appoint a tax agent to handle their IIT filing.

纳税人可以委托税务代理人代为办理税务事项。

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Certified tax agent industry is a new industry which came into being with the development of tax collection and administration.

注册税务师行业是随着我国税收征管改革的不断深化而发展起来的一个新兴行业。

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