税收征管改革的目标是提高税法遵从度和纳税人满意度,降低税收流失率和征纳成本。《税收征管法》第八十九条指出:“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。”笔者认为,税务代理作为一项独立、客观的专业服务,无论于税务机关还是纳税人都起到了非常大的作用。税收现代化的衡量指标之一就是看涉税专业服务机构和纳税人的比例。 The goal of the reform of tax collection and administration is to improve the compliance with tax laws and taxpayers’ satisfaction, and to reduce the rate of tax losses and the costs of collection. Article 89 of the Tax Administration Law states: “Taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf.” "In my opinion, as an independent and objective professional service, tax agency, Tax authorities or taxpayers have played a very big role. One of the measures of tax modernization is to look at the ratio of tax-related professional services and taxpayers.