注册会计师、律师有专门法律支撑,是市场准入类行业;而注册税务师由于起步较晚、干扰因素多等原因,至今没有专门法律,所以才由市场准入类变为水平评价类行业。经过20多年的发展,我国注税行业已经成为完善市场经济体制、深化税收征管改革、优化纳税服务体系、提高说法遵从度的一支重要的专业化服务的社会力量,是仅次于律师和注册会计师的全国第三大经济鉴证类专业服务行业。注税行业在市场经济和税收征管中的重要作用不可或缺,其专业服务的特殊性要求注税行业和涉税服务市场实行市场准入和执业资质制度是必要的。因此,加快注册税务师立法,已迫在眉睫。 Certified Public Accountants and lawyers have special legal support and are market access industries. However, registered tax agents have no special laws since they started late and have many interference factors. Therefore, they changed from market access to horizontal evaluation. After more than 20 years of development, the tax-payer industry in our country has become an important socialized service for perfecting the market economic system, deepening the reform of tax collection and administration, optimizing the tax-paying service system and enhancing the degree of compliance with the law. Accountants in the country’s third-largest economic assurance professional services industry. Note tax industry in the market economy and tax collection and management of the vital role of the indispensable, the special nature of the professional tax services and tax-related services require market access and practice qualification system is necessary. Therefore, it is imminent to speed up the legislation of registered tax agents.