税务代理业是我国近几年新兴起的中介服务行业，是我国社会主义市场经济发展和税收征管改革的必然产物。税务代理业的开展，对于优化税收服务，维护税收秩序，保护国家利益和纳税人的合法权益，促进市场经济的发展，发挥了积极的作用。随着我国经济体制改革的深入进行和税制改 The tax agency industry is a newly emerging intermediary service industry in our country in recent years. It is an inevitable outcome of the socialist market economy development and tax collection and administration reform in our country. The development of tax agency industry plays an active role in optimizing tax service, maintaining tax order, protecting national interests and taxpayers’ legitimate rights and interests, and promoting the development of market economy. With the deepening of China’s economic reform and tax reform