当前税务代理存在的主要问题有： 一、税务代理行为依赖性较强，税务代理机构缺乏独立性。 在我国税务代理试点期间，有些地方税务代理的主要目的是创收，业务开展过多地依赖税务机关的行政干预，甚至以税务机关的名义强制代理，将税务代理变成了“第二税务局”，难以取得纳税 The main problems existing in the current tax agency are: First, the strong dependence on tax agency behavior, tax agency lack of independence. During the trial of China’s tax agency, the main purpose of some local tax agencies is to generate revenue. Too many business relies on the administrative intervention of the tax authorities, and even compulsory proxy in the name of the tax authorities, turning the tax agency into a “second tax bureau” Difficult to obtain tax