Therefore , it is necessary for us to establish the correspondency system of tax affairs in order to develop socialist market economy , transform administrative function of tax authorities , guarantee the successful implementation of tax collection administration , and consolidate the fruits of reform and opening-up policy and tax reform .

建立税务代理制度，对发展社会主义市场经济、转换税务机关的行政职能、保证税收征收管理法的顺利实施、巩固改革开放及税制改革的成果都是十分必要的。