税务代理是指在税收征纳过程中,纳税人依法委托税务代理人代为办理涉税事宜的中介活动,是市场经济发展到一定阶段的必然产物。建立并完善税务代理市场,不断发展税务代理业务,是市场经济发展的客观要求。税务代理作为市场中介服务行业,同其他服务行业一样,其发展速度受市场供给与需求两方面的影响。我国税务代理行业发展相对较为缓慢,其主要原因是市场需求缺 Tax agency refers to the tax collection process, the taxpayer commissioned by tax agents in accordance with the law on behalf of the tax-related matters, is the inevitable product of the market economy to a certain stage. Establishing and perfecting the tax agency market and continuously developing the tax agency business are the objective requirements of the market economy. As a market intermediary service industry, tax agencies, like other service industries, are affected by both market supply and demand. China’s tax agency industry is relatively slow development, the main reason is the lack of market demand