一、我国税务代理的特征我国目前正处于经济体制转轨的过渡时期 ,在这样的客观条件下 ,我国的税务代理的发展与管理表现出以下几个明显特征 :(一 )发育性我国是发展中国家 ,社会生产力总体水平相对较低 ,经济运行质量和效益较差 ;经济体制和税收体制正处于改革和完善阶段。从全 First, the characteristics of China’s tax agency China is currently in the transitional period of economic restructuring, under such objective conditions, the development and management of China’s tax agency showed the following several obvious characteristics: (a) the development of China is under development The overall level of national and social productivity is relatively low, the quality and efficiency of economic operations are poor, and the economic system and taxation system are undergoing reforms and improvements. From the whole