税务代理制的试点工作对于规范征纳关系和征纳行为，维护税法的严肃性和纳税人的合法权益，形成税收征收管理的社会制约机制，都起到了明显的促进作用。但是，我们也必须同时看到税务代理制试点中暴露出的一些矛盾和问题，需要采取措施予以规范。税务代理制试点中的问题税务代 The pilot work of the tax agency system has played a significant role in promoting the relationship between tax collection and collection, safeguarding the seriousness of the tax law and the legitimate rights and interests of the taxpayers, and forming the social control mechanism for tax collection and administration. However, we must also see some of the contradictions and problems exposed in the trial of the tax agency and we need to take measures to regulate it. Tax agency pilot in the problem of tax generation