涉外税务代理制度是指涉外税务中纳税义务人(包括中外合资企业、中外合作企业、外商独资企业、外国企业和外籍人员)委托社会组织或税务专家(会计师事务所及其他类似组织和个人)代其办理税务事项的制度。这一制度的建立,对于弥补我国税务机关人员不足和加强涉外税收征管工作,具有重要的现实意义。这个制度在日本、德国、美国、韩国等地已经广 Foreign tax agency system refers to the tax agency in foreign tax (including Sino-foreign joint ventures, Sino-foreign cooperative enterprises, wholly foreign-owned enterprises, foreign enterprises and foreign personnel) commissioned by social organizations or tax experts (accounting firms and other similar organizations and individuals) on behalf of The system for handling tax matters. The establishment of this system is of great practical significance to make up for the shortage of tax officers in our country and to intensify the tax collection and management over foreign affairs. This system has been widely used in Japan, Germany, the United States, South Korea and other places