问题 问答题

怎样认识税务代理的地位与作用

答案

参考答案:

解析:税务代理所从事的是税收中介服务,处于税务机关与纳税人之间,一方面作为纳税人、扣缴义务人社会化办税服务的角色,以高智能的服务获取经济利益;另一方面,税务代理并没有依法征税和监督纳税人的权力,它只能以中介的身份协调处理有关税收事宜。 税务代理在税收征纳关系中的作用主要有: (1)税务代理有利于促进依法治税。为了监督税务机关正确地行使权力,纳税人奉公守法,诚实纳税,就必须通过社会中介机构建立监督保障体系。 (2)税务代理有利于完善税收征管的监督制约机制。通过税务代理制度可以建立起征管、稽查、税务代理相互制约的新型征管体系。 (3)税务代理有利于增强纳税人自觉纳税的意识。纳税人通过注册税务师的帮助,可以更好地履行纳税义务。 (4)税务代理有利于维护纳税人的合法权益。注册税务师可就征纳双方的税收争议代理税务听证和税务行政复议,对于纳税人、扣缴义务人依法维护自身合法权益的事项也可受托代理。

阅读理解

阅读理解

     No one has enough, but everyone has all there is. We each have just twenty-four hours in a day. Time

is not our problems , but what we do with the limited time we have is the issue. Many people spend their

days on dozens of activities , but achieve very little because they aren't concentrating on right things. The

Pareto Principle, also known as the 80:20 Rule shows us that typically eighty per cent of unfocused effort

generates only twenty percent of the results. The remaining eighty per cent of the results are achieved

with only twenty percent of the effort . To effectively manage your time, you need to change where you

are spending your time. We all have the same amount of time every day. How you spend your time is

how you spend your life. Here are time management strategies, which may be helpful.

     Learn to say no

     Politely say no should become a habit. Saying no frees up time for the things that are most important.

     Make a "to-do" list

     List the tasks that need to be done in order of their importance. Save other less important things for

when you have time.

Minimize interruption

Plan ahead. Think through projects. Look for ways to "block" interruptions. For example, close your

door, don't answer the phone or work in a different space.

Combine several activities

   Try to do several activities at one time. While going to school,listen to taped notes. This allows up to an

hour or two a day of good study review. While showering,make a mental list of the things. Above all,be

creative,and let it work for you.

1. According to the Pareto Principle, we can know that_________.    

    

A. people can't achieve a lot even though they concentrate on right things

B. people should focus more effort on right and important things and finish them first

C. people are certain to succeed if they spend twenty per cent of their time

D. eighty per cent of effort spent on one matter is useless

2. According to the passage, if you want to do several things on Sunday,you should __________.      

   

A. do them while listening to the music

B. do all of them at one time

C. do the most important one first

D. put some of them off till next Monday

3.The underlined word"block"in the passage means"___________ ".

A. accept      

B. prevent        

C. arrange        

D. defend

4.What would be the best title of the passage?

A. Time Management              

B. The Pareto Principle          

C. How to Make a "To-do" List      

D. Time and Habits

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