我国税务代理业随着社会主义市场经济的发展应运而生。它的推行不仅可以避免偷逃税行为的发生，减少国家税款流失，还可以维护纳税人的合法权益，进一步融洽征纳关系，有效降低税收成本。因此，税务代理事业一兴起，就受到各级税务机关的重视和社会各方的欢迎。为了适应市场经 China’s tax agency industry came into being with the development of the socialist market economy. Its implementation can not only avoid the occurrence of tax evasion, reduce the loss of state taxes, but also safeguard the legitimate rights and interests of the taxpayers, further improve their relations and reduce the tax costs effectively. Therefore, as soon as the cause of tax agency arises, it has been taken seriously by the tax authorities at all levels and welcomed by all sectors of society. In order to adapt to the market by