一、我国税务代理发展中存在的主要问题(一) 税务代理有效供给市场不足税务代理是一项权威性、垄断性、高智商业务,需要从业人员有强烈的责任感、事业心和较高的职业道德,而且精通税法,业务娴熟,经验丰富。但目前,与发达国家相比,我国缺乏专业技术过硬、素质较高、能力较强的税 First, the main problems in the development of China’s tax agency (A) tax agency effective supply market tax agency is an authoritative, monopoly, high IQ business, practitioners need to have a strong sense of responsibility, professionalism and higher occupation Ethical, proficient in tax law, skilled and experienced. However, at present, compared with the developed countries, our country lacks a tax which is highly skilled and highly qualified and capable