编者按近年来，税务代理作为新兴的社会中介服务行业，方兴未艾，前景广阔，在严格执行税法，维护税收征管秩序和纳税人合法权益方面，发挥了重要作用。但也存在着不容忽视的问题，突出表现为未与税务机关脱钩、强求代理等。规范税务代理行为，已成为其健康发展的关键。那... Editor In recent years, as a new social intermediary service industry, tax agency has been in the ascendant and has a bright future. It has played an important role in strictly implementing the tax law, safeguarding the order of tax collection and taxpayers’ legitimate rights and interests. However, there are also problems that can not be ignored. The outstanding performance is that they have not decoupled from the tax authorities and forced them to act as agents. Regulating tax agency behavior has become the key to its healthy development. that...