《中华人民共和国税收征收管理法》第五十七条明确指出：“纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜”。这为在我国广泛推行系统的、健全的税务代理制度提供了法律依据，是税收征管改革的重大突破，是加强税收法制建设的重要举措。一、实行税务代理的战略意义所 Article 57 of the “Law of the People’s Republic of China on the Administration of Tax Collection” clearly states: “Taxpayers and withholding agents may entrust tax agents to handle tax matters on their behalf.” This provides a legal basis for the widespread implementation of a systematic and sound tax agency system in our country and is a major breakthrough in the reform of tax collection and administration. It is also an important measure to strengthen tax legal system. First, the implementation of the tax agency’s strategic significance