近年来,随着国民经济迅速发展和税制环境不断改善,对税务代理的需求与日俱增,而我国税务代理业的发展也很难满足需求。本文从税务代理服务的行业定位入手,通过对我国税务代理业发展现状的实证分析,探寻制约我国税务代理业发展的主要问题及症结,提出优化税务代理服务的政策建议。 In recent years, with the rapid development of the national economy and continuous improvement of the tax environment, the demand for tax agency is increasing day by day. However, the development of tax agency in our country is also difficult to meet the demand. Starting with the industry positioning of the tax agency service, this article tries to find out the main problems and cruxes that restrict the development of the tax agency in our country through the empirical analysis of the present situation of the tax agency service in our country and puts forward the policy suggestions of optimizing the tax agency service.