税务代理业务法律责任风险是代理机构因为违法违规造成的责任风险,代理机构的业务行为是不是合法合规,是评判其是否存在风险以及风险大小的基础。随着市场经济体制的逐步完善,我国税务代理事业迈入新的发展阶段,但发生在国内外的税务代理失败案例,在不同程度地影响税务代理机构诚信形 Legal liability risk of tax agency business is the responsibility risk caused by the agency because of the violation of laws and regulations. It is not legal compliance of the agency’s business behavior to judge whether there is risk and the basis of the risk. With the gradual improvement of the market economy system, China’s tax agency business has entered a new stage of development. However, cases of failure of tax agency at home and abroad have affected tax agency integrity in varying degrees