现代的税务代理是指税务代理人在规定的代理范围内受纳税人、扣缴义务人的委托,代为办理纳税事宜。而税务代理人则是取得资格的中介机构或个人。这种代人纳税的行为在中国古代早已存在,称为揽纳。它出现于唐朝末年,盛行于宋、元时期,而且在明前期仍然十分活跃。揽纳,也称包揽,是兜揽代纳赋税的意思。古代称从事这 Modern tax agency refers to the tax agents within the scope of the agency by the taxpayers, withholding agents commissioned, on behalf of the tax authorities. Tax agents are qualified intermediaries or individuals. This generation of tax behavior long ago existed in ancient China, called Jenna. It appeared in the late Tang Dynasty, prevalent in the Song and Yuan Dynasties, but still very active in the early Ming Dynasty. Lanna, also known as sweeping, is a tax on behalf of the meaning of Dai generation. Ancient said that engaged in this