在成熟的市场经济和健全的法制体制下,能够协调、沟通、维护征纳双方或两者之间的关系与利益,发挥桥梁纽带作用的当首选税务代理。这一点,早已被包括日本、美国在内的发达的市场经济国家所校验,且已被我国政府所认识与重视。但种种原因,我国税务代理业的发展之路却不尽畅通,究 Under the mature market economy and a sound legal system, it is capable of coordinating, communicating and safeguarding the relationship between the two parties or both and safeguarding their interests and playing the role of bridge as the preferred tax agent. This has long been verified by the developed market economy countries including Japan and the United States and has been recognized and valued by our government. However, for various reasons, the development of China’s tax agency industry has not been smooth