伴随市场经济的发展,税收代理制度应运而生,是符合市场经济与税收制度发展规律的合理结果。本文起始于对税务代理行业的介绍,从税务代理的市场需求、供给方、管理方论述了我国税务代理行业的现状,同时分析了美国及日本的税务代理经验,从而对我国的税务代理行业前景做出分析。 With the development of market economy, the tax agency system came into being, which is a reasonable result that accords with the law of development of market economy and tax system. This article begins with the introduction of the tax agency industry, discusses the current situation of the tax agency industry in China from the market demand, supply side and management side of the tax agency, analyzes the tax agency experience in the United States and Japan, and analyzes the tax agency industry in China Prospects for analysis.