对建立我国税务代理制度若干法律问题的探讨王国璋，林雄一、税务代理的概念及其法律特征目前对税务代理概念比较多的说法，是指纳税人委托有关组织和个人代理其从事纳税申报的制度。笔者认为这种说法值得商榷。在征管实践中，纳税人除了申报纳税外，还有申办、变更、注销... Discussion on Some Legal Problems in Establishing China’s Tax Agency System Wang Guozhang, Lin Xiongichi The Concept and Legal Characteristics of Tax Agency At present, the concept of tax agency is relatively more, which means that the taxpayer entrusts the relevant organizations and individuals to act as agent of tax declaration system. I think this argument is questionable. In the practice of collection and management, taxpayers in addition to declare tax, there are bid, change, write-off ...