我国的税务代理制度是改革开放以后在税务咨询的基础上建立起来的,并在1994年国家税务总局制定颁布《税务代理试行办法》以后得到迅速发展。目前,我国已有税务代理机构上千家,从业人员逾万,初步形成了一定的市场规模,在配合推进税收征管改革上取得了一定的成效。但税务代理在具体实施过程中,也出现了不少问题,在很大程度上影响了税务代理工作的 China’s tax agency system was established on the basis of tax consultation after the reform and opening up and was rapidly developed after the State Administration of Taxation formulated and promulgated the “Trial Measures for Tax Agency” in 1994. At present, there are already over 1,000 tax agencies in our country with more than 10,000 employees, and initially formed a certain market size. Some achievements have been made in promoting the reform of tax collection and administration. However, the tax agency in the specific implementation process, there have been many problems, to a large extent affected the work of the tax agency