税务代理的产生和发展福建农业大学副教授郑家驹税务代理是指专门从事税务事务的代理，具体地说，就是指税务代理人接受纳税义务人的委托代办各项税务事项。日本是开展税务代理最早，最有代表性的国家。日本在明治维新之前和维新初期，财政收入主要靠向农民征收租税，以维... The emergence and development of tax agency Associate Professor of Fujian Agricultural University Zheng Jiaju tax agency refers to the agency specializing in tax matters, specifically, refers to the tax agents to accept the taxpayers commissioned by the agent of various tax matters. Japan is the earliest and most representative country for tax agency. Before the Meiji Restoration in Japan and the early reform, the fiscal revenue was levied mainly by levying taxes on farmers in order to ...