一、税务代理的性质(一)税务代理的自愿属性根据《民法通则》的规定,代理是指代理人以被代理人(又称本人)的名义,在代理权限内与第三人(又称相对人)实施民事行为,其法律后果直接由被代理人承受的民事法律制度。代理包括委托代理、法定代理和指定代理。委托代理,又称意定代理,是代理人依照被代理人的授权进行的代理。法定代理,是根据法律的规定而直接产生的代理关系,主要是为保护无民事行为能力人和限制民事行为能力人的合法权益而设定,如父母对未成年子女的代理。指定代理,是代理人依照有关机关的指定而进行的代理,如在民事诉讼中,当事人一方为无行为能力人或限制行为能力人而没有法定代理人,或法定代理人之 First, the nature of tax agents (A) the voluntary nature of tax agents According to “Civil Law” requirement, the agency refers to the agent to the agent (also known as my name), within the authority and third party Relative) to implement civil acts, the legal consequences of the direct by the agent to bear the civil legal system. Agents include commissioned agents, statutory agents and designated agents. Entrusted agents, also known as Italian agents, agents in accordance with the authorization of the agent carried out. Statutory agency is the agency relationship directly generated by the law. It is mainly for the protection of the legal rights and interests of persons without civil capacity and people with limited civil capacity, such as parents’ representation of minor children. A designated agent is an agent acting in accordance with the designation of the relevant authority. In a civil action, if one of the parties is an incapacitated person or a person with limited capacity, without a legal representative or a legal representative