为加强税务代理收费管理,规范收费行为,促进我省税务代理事业健康发展,根据有关规定,决定规范我省税务代理收费。一、税务代理收费属于中介服务收费。税务代理机构提供服务并实施收费应遵循公开、公正、诚实信用的原则和公平竞争、自愿有偿、委托人付费的原则,严格按照业务规程提供质量合格的服务。二、纳税人或扣缴义务人对有关涉税事宜可自行办理,也可委托税务代理机构办理。税务机关不得将税务行政管理职能转交税务代理 To strengthen tax agency fees management, standardize fees and charges, and promote the healthy development of tax agency business in our province, according to the relevant provisions, decided to regulate tax agency fees in our province. First, the tax agency fees are intermediary services charges. Tax agencies to provide services and implementation fees should follow the principle of openness, fairness, honesty and fair competition, voluntarily paid, the principal payment principle, in strict accordance with the business rules to provide quality services. Second, the taxpayers or withholding agents may handle the relevant tax matters on their own, but may also entrust tax agencies to handle them. Tax authorities may not transfer tax administration functions to tax agents