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随着新税制的逐步完善，税收征管体制改革及其现代化管理的问题已提上议事日程。在国家税务总局去年１２月召开的全国税务局长会议上，又再次强调加大税收征管改革的力度，重申要在本世纪末，建立起适应社会主义市场经济要求的，具有现代化技术支持的，税收、管理、检查相互制约、促进．申报、代理、稽查相互监督、配合，科学、严密的税收征管体制新格局的总体奋斗目标。新的税收征管格局的特点在于通过引进中介环节作为代理人，把征纳双方有机联结起来，从而形成纳税人、代理人和征税人三者相互制约的征管模式；从而彻底打破在旧体制下征纳双方职责权限不清，基本由税务机关对纳税人进行单一“保姆”式税收征管的旧格局。在新的税收征管模式中，对纳税人、代理人和征税人提出了各自不同的要求，本文重点探讨对处于中介环节的税务咨询代理制度建设问题。通过对我国税务咨询代理制度产生发展的历史回顾、地位作用、经验及其现状的剖析，进而引发对如何规范和发展我国税务咨询代理制度的进一步思考，以适应税收征管改革的需要。
With the gradual improvement of the new tax system, the reform of the tax collection and administration system and its modern management have been put on the agenda. At the National Taxation Bureau meeting held by the State Administration of Taxation in December last year, it once again stressed that efforts should be intensified to reform the tax collection and administration and reiterated that at the end of this century, we must establish a system that meets the requirements of the socialist market economy and has modern technical support. Taxation, Management, check mutual restraint, promotion. The general objective of the new pattern of declaring, acting, inspecting, supervising, coordinating, scientifically and rigorous tax collection and administration system. The new tax collection and management pattern is characterized by the introduction of the intermediary link as an agent to organically link the two parties to the tax collection system so as to form a collection and collection system in which the taxpayers, agents and tax collectors mutually restrict each other; Adhere to unclear responsibilities of both parties, the basic tax authorities for taxpayers a single “nanny” type of tax collection and management of the old pattern. In the new tax collection and management model, the taxpayers, agents and taxpayers are put forward different requirements. This article focuses on the construction of the tax advisory agency system in the intermediary part. Through the historical review, status, experience and status quo of the development and development of China’s tax advisory agency system, further thinking on how to regulate and develop the tax advisory agency system in our country, so as to meet the need of tax collection reform.