税务代理的情况各国有所不同，实行税务代理的历史长短也不一致，但做法基本相同，一般都具有以下特征。代理法规健全。世界上许多国家都对税务代理进行立法，制定有专门规范税务代理行为的法律法规。如日本有《税理士法》，德国有《税务咨询法》、加拿大、荷兰、澳大利亚等国 The situation of tax agents vary from one country to another, and the length of tax agency practice is not the same. However, the practices are basically the same and generally have the following characteristics. Acting laws and regulations sound. Many countries in the world legislate on the tax agency and make laws and regulations that specifically regulate tax agency activities. Such as Japan has “tax law”, Germany has “tax advisory law”, Canada, the Netherlands, Australia and other countries