一、税务代理的产生及其功能税务代理是指税务代理人员即执业税务师在法定代理范围内接受纳税人、扣缴义务人的委托,代为办理纳税事宜的各项行为的总称。税务代理起源于日本,并为其他国家所效仿。我国的税务代理始于1985年。尽管各国实行税务代理的历史长短不一,但其做法基本相 First, the generation of tax agents and their functions Tax agents refers to the tax agents that the practicing tax division within the statutory agency to accept the taxpayers, withholding agents commissioned, on behalf of the various activities for tax matters. Tax agents originated in Japan and are emulated by other countries. China’s tax agency began in 1985. Although the history of tax agencies in various countries varies in their history, their approach is basically the same