税务代理机构

税务代理机构可以为企业税收筹划提供专业化服务；

The tax agency can offer the specialized service for the enterprises ' tax planning .

有一定数量以上代理人员就可以申请成立税务代理机构。

When the agents reach a certain number , a tax agency may be established upon application .

论文从企业和税务代理机构两个角度分析如何防范税务筹划风险。

This paper also discusses how to avoid or prevent the tax planning risks from enterprises and tax agencies ' perspectives respectively .

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。

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 .

据统计，美国有50%以上的工商企业和95%以上的个人所得税，都是通过税务代理机构或代理人来申报纳税。

According to the statistics data , in USA , 50 % or above industry and commercial corporations and95 % individuals pay their taxes by declaration through taxation agents or individual agents .

纳税人在决定经营前或在经营过程中，除了对自己面临的各种方案进行比较，以获取税后利润最大化外，往往要委托税务代理机构的专家们进行税收筹划。

In and before the management process , the taxpayers will not only compare the after-tax profits of various projects facing them , but also entrust the experts of tax agencies to conduct tax planning .

针对我国税务代理行业执业风险高的问题，论文建议参考我国机动车交通事故责任强制保险（交强险）的具体做法，强制要求所有的税务代理机构购买必要的风险赔偿保险。

In view of the high risk underlying this industry , this thesis recommends referring to the specific compulsory insurance clauses for traffic accidents obligations of motor vehicles , requiring the tax agencies ' obligatory purchase of risk compensation policy .