濟南代理記賬公司是一項社會性的中介服務(wù)，涉及納稅人、扣繳義務(wù)人和國家的利益關(guān)系，比較復(fù)雜。為了使代理報稅事業(yè)健康發(fā)展，《稅務(wù)代理試行辦法》有明文規(guī)定：“稅務(wù)代理人實施稅務(wù)代理行為，應(yīng)當(dāng)以納稅人、扣繳義務(wù)人的自愿委托和自愿選擇為前提，以國家稅收法律、行政法規(guī)為依據(jù)，獨立、公正執(zhí)行業(yè)務(wù)，維護國家利益，保護委托人的合法權(quán)益”。據(jù)此，稅務(wù)代理必須要遵守以下三項基本原則：

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）依法代理原則
(a) acting in accordance with the principle

法律、法規(guī)是任何的活動都需要遵守的行為準(zhǔn)則，開展稅務(wù)代理首先要必須維護國家稅收法律、法規(guī)的尊嚴(yán)，在濟南代理合作公司報稅的過程中應(yīng)嚴(yán)格按照法律、法規(guī)的有關(guān)規(guī)定全面履行職責(zé)，不能超越代理范圍和代理權(quán)限。只有這樣才能既保證國家的稅收利益，維護稅收法律、法規(guī)的嚴(yán)肅性，又保護納稅人的合法權(quán)益，同時使其代理成果被稅務(wù)機關(guān)所認可。因此，依法代理是稅務(wù)代理業(yè)生存和發(fā)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）自愿有償原則
(2) the voluntary paid principle

稅務(wù)代理屬于委托代理，稅務(wù)代理關(guān)系的產(chǎn)生必須以委托與受托雙方自愿為前提。納稅人、扣繳義務(wù)人有委托和不委托的選擇權(quán)，也有選擇委托人的自主權(quán)。如果納稅人、扣繳義務(wù)人沒有自愿委托他人代理稅務(wù)事宜，任何單位和個人都不能強令代理。代理人作為受托方，也有選擇納稅人、扣繳義務(wù)人的權(quán)利?？梢姡悇?wù)代理當(dāng)事人雙方之間是一種雙向選擇形成的合同關(guān)系，理應(yīng)遵守合同中的自愿、平等、誠實信用等原則。稅務(wù)代理不僅一種社會中介服務(wù)，而且是一種專業(yè)知識服務(wù)，因而稅務(wù)代理人在執(zhí)行稅務(wù)代理業(yè)務(wù)時也應(yīng)得到相應(yīng)的報酬，這種報酬應(yīng)依照國家規(guī)定的中介服務(wù)收費標(biāo)準(zhǔn)確定。
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）客觀公正原則
(3) the objective and fair principle

稅務(wù)代理是一種社會中介服務(wù)，稅務(wù)代理人介于納稅人、扣繳義務(wù)人和稅務(wù)機關(guān)之間，既要維護納稅人、扣繳義務(wù)人的合法權(quán)益，又要維護國家的稅收利益。因此，稅務(wù)代理必須堅持客觀公正原則，以服務(wù)為宗旨，正確處理征納矛盾，協(xié)調(diào)征納關(guān)系。在稅務(wù)代理過程中，既要對被代理人負責(zé)，又要對國家負責(zé)，代理行為既要符合國家法律、法規(guī)的規(guī)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.

濟南代理記賬公司：http://www.chnew.cn