税务代理行业在各级税务机关的扶持下得到了较快发展，在规范税务征纳双方关系、提高办税质量、维护国家税收利益和保护纳税人合法权益等方面发挥了一定作用，但也出现了不少的问题。主要表现在： 　　（一）税务机关没有按照上级要求与税务代理机构彻底脱钩，在职税务干部仍然 The tax agency industry has developed rapidly with the support of the tax authorities at all levels and has played a certain role in standardizing the tax relations between the two sides, improving the quality of tax collection, safeguarding the national tax revenue and protecting the legitimate rights and interests of taxpayers, but it also appears A lot of questions. Mainly manifested in: (A) the tax authorities did not completely decoupled from the tax agency in accordance with the requirements of the higher authorities, serving tax cadres are still