本文从制度变迁的一般理论出发,力求客观全面地揭示税务代理发展过程中受相对僵持和绝对僵持困挠的严峻现实,比较分析了保守与激进两种推进方式的摩擦成本与实施成本,由此得出一条既符合中国国情,又促使税务代理改革综合成本最小化的打破僵持的次优抉择之路。 Based on the general theory of institutional change, this paper attempts to objectively and comprehensively reveal the grim reality of the relative stalemate and absolute stalemate in the development of tax agency, comparatively analyzes the friction cost and implementation cost of both the conservative and radical promotion methods Come to a line that is in line with China’s national conditions and urges the minimum overall cost of tax agency reform to break the stalemate.