In China,tax agency system is the result of the demand of tax imposer,taxpayer and tax agents,and supply of the first and second action team.

The tax agency system is a set of rules and regulations that standardize the tax-related actions of tax agencies and agents when they accept taxpayers entrust to transact business in income tax matters on behalf of taxpayers such as preparing tax self-declaration, calculating the balance and settling tax payments as well as doing self-examination, etc.

Thinking on Improving Tax Agency System in China;

First exploration of China s tax agency and the current countermeasures for its development;

So it is an urgency to make use of these opportunities to establish regular tax agency system and perfect tax agency market.

The system of taxation agency, as an essential ingredient of tax-control-and-levy work , and an important category of intermediary service, is basically required by the new layout of the tax system in the market economy.

The definition of taxation agency system immediately determines the development of taxation agency business.

This paper dedicates to a general analysis on the taxation agency with respect to its concept, its characters, its significance, its emergence; and the conditions for its development.

On the System of Tax Agent under Market Economy System;

The systerm of tax agent can improve the ability of running a tax according to law by improving the information exchanging among tax subjects.

This paper introduces the new stage into which tax agent work is proceeding,and also introduces some problems that were discovered in practice,such as late law－ making,compeling act as agent,oversteping authority,etc.