目 录摘 要.........................................................................................................................IAbstract.....................................................................................................................II引 言........................................................................................................................11 税务代理的概念....................................................................................................31.1 税务代理的含义、一般程序及目的.........................................................31.2 税务代理基本原则及重要性.....................................................................31.3 税务代理风险来源.....................................................................................32 辽宁金汇通财税咨询有限公司税务代理风险来源............................................52.1 税务代理的外部风险.................................................................................52.2 税务代理的内部风险.................................................................................62.3 税务代理被代理人风险.............................................................................63 辽宁金汇通财税咨询有限公司税务代理风险成因分析....................................83.1 执业人员素质水平、风险意识不高.........................................................83.2 内部责任管理制度不健全.........................................................................93.3 外部市场环境的竞争压力.........................................................................93.4 纳税人的委托意愿带来的执业压力.........................................................93.5 公司核算体系更新不及时.......................................................................104 辽宁金汇通财税咨询有限公司税务代理风险防范建议..................................114.1 提高公司内部人员专业水平...................................................................114.2 加强对内部人员的管理与监督....