在国外,注册会计师从事税务代理业务是一件理所当然的事情,而且是法定化的业务。在国内,改革开放最初的相关涉外税收法律中都明确规定由注册会计师办理企业税务代理服务。我国加入WTO的专业服务承诺中,对于涉外机构从事税务服务也做出了承诺。但在我国税务代理实践中,注册会计师从事该业务仍有不同的理解。本文拟就此作些探讨。 Abroad, the CPA engaged in tax agency business is a matter of course, and is a statutory business. In China, the initial relevant foreign tax laws for reform and opening up clearly stipulated that CPAs should handle corporate tax agency services. China’s accession to the WTO’s commitment to professional services, for foreign agencies engaged in tax services have also made a commitment. However, in the practice of tax agency in our country, there is still a different understanding of CPA engaged in this business. This article intends to make some discussion.