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税务代理是税务代理人依法接受纳税人代理各项税务事宜的法律行为和活动。其职能是依照法律保护纳税人的合法利益、办理纳税事宜。世界许多国家和地区已普遍实行税务代理制度,税务代理制度的好处已被越来越多的人所认识。我国税务当局和立法人员已开始认识到了实行税务代理制度的必要性。因此,在颁布的《中华人民共和国税收征收管理法》中规定:“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。”
Tax agent is a tax agent in accordance with the law to accept the taxpayer for the tax matters of legal acts and activities. Its function is to protect taxpayers’ legitimate interests and handle tax matters in accordance with the law. In many countries and regions in the world, the tax agency system has been widely practiced. The benefits of the tax agency system have been recognized by more and more people. Our tax authorities and legislators have come to recognize the need for a tax agency system. Therefore, promulgated << People’s Republic of China Tax Collection Administration Law >> states: ’taxpayers, withholding agents may entrust a tax agent to handle tax matters on behalf of.’