税务代理属于有偿性的社会中介服务范畴,它在国外已得到普遍发展,但在我国尚属初创阶段。社会主义市场经济的逐步建立和税收征管体系改革的深入,要求我国建立较为完善的税务代理制,但目前有许多制约因素影响着税务代理业的发展。因此应加大宣传力度,完善相应的法律,规范代理人资格认定,使税务代理业有良好的发展环境。 Tax agency is a compensatory social intermediary services category, which has been widely developed abroad, but it is still in its infancy in our country. The gradual establishment of the socialist market economy and the deepening reform of the tax collection and administration system require China to establish a relatively complete tax agency system. However, there are many constraints that affect the development of the tax agency industry. Therefore, publicity should be stepped up, corresponding laws should be improved, the qualifications of agents should be standardized, and the tax agency industry should have a good environment for development.