济南代理记账公司是一项社会性的中介服务，涉及纳税人、扣缴义务人和国家的利益关系，比较复杂。为了使代理报税事业健康发展，《税务代理试行办法》有明文规定：“税务代理人实施税务代理行为，应当以纳税人、扣缴义务人的自愿委托和自愿选择为前提，以国家税收法律、行政法规为依据，独立、公正执行业务，维护国家利益，保护委托人的合法权益”。据此，税务代理必须要遵守以下三项基本原则：
Jinan bookkeeping agency company is a social intermediary service, involving the interests of the taxpayers, withholding agents and national relations, is more complex. In order to make the healthy development of the tax agent business, the trial measures on settling the tax agency has stated: "tax agent tax agent behavior, should be a voluntary entrusted by taxpayers and withholding agents and voluntary choice as the prerequisite, based on national tax laws and administrative regulations, independent, fair execution of business, safeguard national interests and protecting the legitimate rights and interests of the client". On this basis, the tax agent must abide by the following three basic principles:
（一）依法代理原则
(a) acting in accordance with the principle
法律、法规是任何的活动都需要遵守的行为准则，开展税务代理首先要必须维护国家税收法律、法规的尊严，在济南代理合作公司报税的过程中应严格按照法律、法规的有关规定全面履行职责，不能超越代理范围和代理权限。只有这样才能既保证国家的税收利益，维护税收法律、法规的严肃性，又保护纳税人的合法权益，同时使其代理成果被税务机关所认可。因此，依法代理是税务代理业生存和发展的基本前提。
Laws and regulations is the need to comply with the code of conduct any activity, carry out the tax agent must first have to maintain the dignity of the national tax laws and regulations, in the process of jinan company tax agent cooperation should be strictly in accordance with the relevant provisions of the laws and regulations fully perform their duties, not beyond the scope of agent and the agent. Only in this way can not only guarantee the interests of the state's tax, to maintain the seriousness of the tax laws and regulations, and protect the legitimate rights and interests of taxpayers, at the same time, make its proxy results approved by tax authorities. Therefore, in accordance with the law agent is the basic premise of tax agent enterprises survival and development.
（二）自愿有偿原则
(2) the voluntary paid principle
税务代理属于委托代理，税务代理关系的产生必须以委托与受托双方自愿为前提。纳税人、扣缴义务人有委托和不委托的选择权，也有选择委托人的自主权。如果纳税人、扣缴义务人没有自愿委托他人代理税务事宜，任何单位和个人都不能强令代理。代理人作为受托方，也有选择纳税人、扣缴义务人的权利。可见，税务代理当事人双方之间是一种双向选择形成的合同关系，理应遵守合同中的自愿、平等、诚实信用等原则。税务代理不仅一种社会中介服务，而且是一种专业知识服务，因而税务代理人在执行税务代理业务时也应得到相应的报酬，这种报酬应依照国家规定的中介服务收费标准确定。
The tax agency belongs to the entrusted agency, tax agency relationship must be entrusted with the agent of the voluntary as the prerequisite. Taxpayers and withholding agents have entrusted and not an option, also has the freedom to choose the client. If a taxpayer or tax withholding agent is not voluntary entrust tax matters, any units and individual cannot force the agent. The agent as the entrusted party, also have the right to choose the taxpayers and withholding agents. Visible, the tax agent between the parties the contract relationship is a two-way choice, should abide by the contract in the voluntary, equality, honesty and credit principle, etc. Taxation agency is not only a social intermediary service, and is a kind of knowledge service, thus the tax agent in performing the tax agency business also should get corresponding remuneration, the remuneration shall be determined according to the intermediary service fee standards prescribed by the state.
（三）客观公正原则
(3) the objective and fair principle
税务代理是一种社会中介服务，税务代理人介于纳税人、扣缴义务人和税务机关之间，既要维护纳税人、扣缴义务人的合法权益，又要维护国家的税收利益。因此，税务代理必须坚持客观公正原则，以服务为宗旨，正确处理征纳矛盾，协调征纳关系。在税务代理过程中，既要对被代理人负责，又要对国家负责，代理行为既要符合国家法律、法规的规定，又要符合被代理人的意愿，而不能偏向任何一方。
Tax agent is a kind of social intermediary services, tax agent between taxpayers and withholding agents and taxation authority, to safeguard the legitimate rights and interests of taxpayers and withholding agents, and to maintain the state's tax benefits. Therefore, the tax agent must adhere to the principle of objective and fair, for the purpose of service, we will correctly handle conflicts of interest in hotline, coordinate the relationship between hotline. In the process of the tax agent, is responsible for the agent, and responsible for the country, the agent behavior should not only comply with the provisions of the state laws and regulations, and to comply with the principal will, but not to any one party.
济南代理记账公司：http://www.jnqqjz.com
