税务代理制度推行过程中，笔者发现一些企业的厂长、经理由于对税务代理的地位与作用认识存在偏差，总感觉聘请税务代理没有什么必要，甚至认为根本没有什么用处。他们的理由是企业在长期的办税工作中，已经与税务机关建立了良好而正常的业务关系，有什么事企业自己能和税务机 Tax agency system implementation process, I found that some business director, manager because of the status and role of tax agency deviations exist, I feel no need to hire a tax agent, or even that there is no use. Their reason is that enterprises in the long-term tax work has been with the tax authorities to establish a good and normal business relationship, what business can and tax machine itself