税务代理是伴随税收制度的建立和完善而产生的一项新的制度安排,指税务代理人在法律规定的代理范围内,受纳税人,扣缴义务人的委托,代为办理税务事宜的各项行为的总称。其涵义可以从以下四个方面进行阐释:税务代理是一种法律行为。税务代理 Tax agency is a new institutional arrangement that accompanies the establishment and improvement of the tax system, meaning that tax agents, subject to the agency prescribed by law, are entrusted by the taxpayers and withholding agents to handle all aspects of tax matters The general term for behavior. Its meaning can be explained from the following four aspects: Tax agency is a legal act. Tax agent