税务代理制,是由社会中介机构和人员替纳税人办理纳税事宜的制度。税务代理是税收征管的中心环节,也是实行纳税人“自核自缴”制度的重要外部条件。随着纳税申报制度的推行,纳税人出于专业知识、办税能力、纳税成本等因素的考虑,以及对自身利益的保护,必然向社会寻求中介服务,因此,积极推行税务代理制应成为深化税收征管改革的一项十分重要的内容。一、在我国已经形成推行税务代理制的基础在税务活动中实行由纳税人委托社会中介机构、人员代为办理税务事宜的制度,是世界许多国家和地区所普遍采用的方法,其好处已被越来越多的人所认识。但是,税务代理在我国税收管理活动中,一直没有得到很好的开展,其原因是多方面的,而根本原因是缺乏法律依据。全国600多家税务咨询机构大都只着重开展税务咨询性活动,涉足代理业务的则不多。 Tax agency system, by the social intermediary agencies and personnel taxpayers for the tax system. Tax agency is the central part of tax collection and management, but also an important external taxpayer “self-pay” system. With the implementation of the tax declaration system, taxpayers are bound to seek intermediary services from the society due to factors such as professional knowledge, tax capability and tax cost, as well as the protection of their own interests. Therefore, the active implementation of the tax agency system should be deepened Tax reform is a very important content. First, in our country has formed the basis for the implementation of tax agency system In the tax activities implemented by taxpayers commissioned by social intermediaries, personnel on behalf of the system of tax matters, is a method commonly used in many countries and regions, the benefits have been more More and more people know. However, the tax agency has not been well developed in China’s tax administration activities for many reasons. The fundamental reason is the lack of legal basis. Most of the country’s more than 600 tax advisory agencies focus only on tax advisory activities, and are not involved in agency business.