在全国政协专题调研座谈会发言中,许多代表指出,在我国律师、注册会计师和注册税务师三大涉税专业服务社会组织中,律师、注册会计师虽有专门立法并设置行政许可,但却未涉及注册税务师的涉税专业服务资质、行为、质量的监督管理。作为涉税专业服务主要力量的注税行业,虽对国家税收和广大纳税人利益发生着深层次的影响,但由于行业立法滞后、法规支撑不足,在行政审批制度改革深入推进的形势下,行政监管、执业环境等都暴露出一些新的矛盾和 In the speeches of the Symposium on Special Symposia of the CPPCC National Committee, many representatives pointed out that among the three major tax-related professional services for social organizations such as lawyers, certified public accountants and certified tax accountants in our country, lawyers and certified public accountants, though they have special legislation and administrative permission, have not yet Involved in the tax professional tax services registered professional qualifications, conduct, quality supervision and management. Although the tax-payer industry, the main force of tax-related professional services, has deep-seated influence on the state taxation and the interests of the majority of taxpayers, due to the lag of the industry legislation and the insufficient support of laws and regulations, under the situation of deepening the reform of the administrative examination and approval system, Regulatory and practice environment have exposed some new contradictions and