实行税务代理是根据我国税务工作的实际，成功地借鉴外国税收经验，是税制改革的一个重大成果。税务代理制的实行是我国税收思想的一次解放和革命。是完善社会主义税收法制，改善纳税环境、促进经济体制改革的杠杆和重要步骤。实行税务代理无疑将对降低税收成本，协调征纳关系 The implementation of tax agency is based on the actual tax work in our country. Successful reference to foreign tax experience is a major achievement of the tax system reform. The implementation of the tax agency system is an emancipation and revolution of our tax thought. It is a lever and an important step in perfecting the socialist legal system of tax revenue, improving the tax environment and promoting the economic restructuring. The implementation of tax agency will undoubtedly reduce tax costs and coordinate the relationship