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为依法支持和促进注册税务师行业(以下简称“注税行业”)的健康规范发展,大力推动注税行业现有业务的开展和新业务的开拓,中国注册税务师协会(以下简称“中税协”)下发试行了《注册税务师行业业务指导目录(2012年)》(以下简称《指导目录》)。为帮助广大使用者了解本《指导目录》的编制原则、框架、体例和具体内容,现对《指导目录》的编制说明如下:《指导目录》涵盖了注税行业具体业务共计77项。根据总局颁发的
To support and promote the development of the health norms of the CTA industry (hereinafter referred to as “tax injection industry”) in accordance with the law, and vigorously promote the development of existing businesses and new businesses in the tax-injection industry, the Chinese Institute of Certified Tax Agents (hereinafter referred to as the “ ”China Tax Association“) issued a trial ”CTA Industry Business Guidance Catalog (2012)“ (hereinafter referred to as the ”Guidance Catalog"). To help users understand the compilation principles, framework, methods and specific contents of this Guidance Catalog, the Guidance Catalog is now compiled as follows: The Guiding Catalog covers a total of 77 specific businesses in the tax-injection industry. According to the General Administration issued