The industry orientation of tax agents is the main force of tax-related professional services, which belong to modern service industry. However, because the tax agents' professional behavior will directly or indirectly affect the national tax interests and normal tax order, the tax-related industries to which tax agents belong also belong to special industries that affect the national tax security.

By virtue of professional advantages, the tax agent industry not only protects the tax interests of the country, but also protects the legitimate rights and interests of taxpayers and payers in the process of serving both parties. Engaged in the tax-related professional service industry, we must strictly follow the norms of the tax authorities, abide by legal requirements, adhere to the professional standards of compliance with laws and regulations, honesty and trustworthiness, and make use of professional advantages to create a fair and legal tax environment.