税务代理是指税务代理人在国家有关法律、法规规定的代理范围内,受纳税人、扣缴义务人的委托,代为办理涉税事宜的各项行为的总称。税务代理作为社会中介服务行业的组成部分,是我国由计划经济向市场经济转轨,随着税制改革深化、税收征管改革的推进和社会需求的出现而产生和发展 Tax agency refers to the tax agents in the country under the relevant laws and regulations within the scope of the agency, by the taxpayers, withholding agents entrusted, on behalf of the various issues related to tax matters. As an integral part of the social intermediary service industry, tax agency is the transition from a planned economy to a market economy in our country. With the advancing of the reform of the tax system, the reform of tax collection and administration and the emergence of social needs, tax agency arises and develops