目前,随着注册税务师、注册会计师、注册评估师“三师”的合并,税务代理行为日益被人们所重视,同时。随着经济的发展,上述中介服务已被提上了重要的议事日程,但是,我国税务代理服务起步较晚,还存在着许多问题和不规范行为。 At present, with the merger of “tax division, certified public accountant and registered appraiser” of “three divisions”, the practice of tax agency has been paid more and more attention. With the economic development, the above intermediary services have been put on the important agenda, but our tax agency services started later, there are still many problems and irregularities.