税收是一个国家的血脉 ,税收经营改革日益深化和政府职能转变的稳步进行 ,为税务代理业市场拓展了前所未有的前景 ,但它现存的“五大弊端”又制约了自身的健康发展 ,产生这一系列问题的原因是客观的 ,根源、背景也是复杂的 ,治疗需从经济、观念、政治、素质及征管中着手 ,在解决目前的困难和问题的同时 ,更要勇于探索其发展规律 ,化解矛盾 ,施以对策 ,发展税务代理业。 Taxation is the bloodline of a country. Tax reform is steadily deepening and government functions are steadily changing. This has opened up an unprecedented prospect for the tax agency market. However, its existing “five major drawbacks” have restricted its own healthy development, resulting in this The reason of the series of problems is that the objective, the root causes and the background are complicated. The treatment needs to proceed from the aspects of economy, concept, politics, quality and collection and management. While solving the current difficulties and problems, we must also courageously explore its law of development and resolve contradictions , To countermeasures, the development of tax agency.