税务代理若干问题的思考樊荣随着我国改革开放步伐的加快及税收管理与国际惯例的接轨，税务代理也成了税收管理专业化、社会化的必然选择。《中华人民共和国税收征收管理法》颁布实施以来，税务代理已在全国部分城市实行。实践证明，推行税务代理对强化依法治税、规范征纳... Reflections on Several Issues of Tax Agency Fan Rong With the acceleration of China’s reform and opening up and the integration of tax administration and international practice, tax agency has become the inevitable choice for specialization and socialization of tax administration. Since the promulgation and implementation of the Law of the People’s Republic of China on the Administration of Tax Collection, the tax agency has been implemented in some cities across the country. Practice shows that the implementation of tax agents to strengthen tax administration, regulate the levy ...