Tax agency refers to the act of an agent accepting the entrustment of a taxpayer to handle tax matters on his behalf within the scope of legal agency.

Within the scope of authorization, tax agents act as agents for taxpayers (including withholding agents) to file tax returns, apply for tax reduction or cancellation, set up account books and vouchers, and conduct tax administrative reconsideration and litigation.

Extended data

As a principal-agent in civil agency, tax agency has the following main characteristics:

1. Justice. The tax agency is not a tax administrative organ, but an intermediary structure between the taxpayer and the taxed, and can only objectively evaluate the economic behavior of the agent from a fair standpoint; At the same time, the agent must handle tax matters for the client within the scope of law and conduct business independently and fairly. It not only protects the national interests, but also protects the legitimate rights and interests of the clients.

2. Voluntary. The choice of tax agency is generally one-way choice and two-way choice, no matter which choice is based on the wishes of both parties. In other words, the tax agency behavior of tax agents should be based on the voluntary entrustment and selection of taxpayers and withholding agents.

3. compensation. Tax agencies are social intermediary organizations, not affiliated institutions of state administrative organs. Therefore, it should, like other enterprises and institutions, be responsible for its own profits and losses, be fortunate to provide paid services, earn income through agents, offset expenses and realize profits.

4. independence. Tax agencies have no administrative affiliation with state administrative organs, taxpayers and withholding agents, and handle tax matters independently from the intervention of tax administrative departments and the influence of taxpayers and withholding agents.

5. certainty. The scope of tax agency of tax agents is determined in the form of laws, administrative regulations and administrative rules. Therefore, tax agents shall not engage in agency activities beyond the prescribed content. Unless the tax authorities entrust an agent in accordance with the provisions of laws and administrative regulations, the agent shall not represent the administrative power that should be exercised by the tax authorities.

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