一、现状我国的税务代理是适应社会主义市场经济的建立而逐步发展起来的,它是由精通和熟悉财税知识和纳税事宜的专业人员,按照规定的业务范围,接受纳税人的委托,代替或帮助委托人履行纳税义务的专门的社会中介服务行业。税务代理的发展时间比较短,至今不过十多年的时间,脱钩改制按照市场运作不到五年,在当 First, the status quo China’s tax agency is to adapt to the establishment of a socialist market economy and gradually developed, it is proficient and familiar with the tax knowledge and tax matters professionals, in accordance with the provisions of the scope of business, to accept the taxpayer’s commission, instead of or Specialized social intermediary services to help clients meet their tax obligations. Tax agency development time is relatively short, but so far more than a decade, decoupling restructuring in accordance with the market operation of less than five years, when