税务代理,就是纳税人、扣缴义务人委托并授权社会中介机构中的代理人员,在法律规定的范围内,以纳税人的名义代为办理有关涉税事宜。它是纳税人和税务机关之间的桥梁和纽带。纳税人委托税务代理有以下几点好处。一、可减少纳税错误,少受或免受经济损失我国《税收征管法》对纳税人作了“自觉申报纳税”的规定。根据税收征管工作情况看,目前纳税人很难做到准确申报纳税。一是因开征的税种多、纳税环节多、征收规定多变、计算极其复杂。二是1996年起税收征管模式改革后,取消了税务专管员制度,税务机关不再对纳税人进行直接管理,税收政策信息不能及时传递到纳税人那里。因此,纳税人对税收法律法规 Tax agents, that is, taxpayers, withholding agents commissioned and authorized agents in social intermediary agencies, to the extent required by law, in the name of the taxpayer to handle the relevant tax matters. It is the bridge and link between taxpayers and tax authorities. Taxpayers commissioned by tax agents have the following advantages. First, to reduce tax errors, less or from economic losses China's “Tax Administration Law,” the taxpayer made a “voluntary declaration and tax payment,” the provisions. According to the work of tax collection and management, it is difficult for taxpayers to declare and pay tax accurately. First, due to the introduction of more taxes, tax links, changes in the collection requirements, the calculation is extremely complicated. Second, since the reform of the tax collection and administration system in 1996, the tax administrator system has been abolished. The tax authorities no longer directly manage the taxpayers, and the tax policy information can not be promptly delivered to the taxpayers. Therefore, taxpayers on tax laws and regulations