随着全球经济一体化趋势的发展和国际资本市场的形成,现在国际上出现两种现象,即“会计准则全球趋同”和“税收国际竞争与协调”并存的趋势。这两种趋势共同作用催生了“涉税鉴证”在中国的发展。面对经济全球化的挑战和两大趋势的发展,我们应加强对如何建立注册税务师涉税鉴证制 With the development of global economic integration and the formation of international capital markets, there are two phenomena in the world, that is, the coexistence of “international convergence of accounting standards” and “international competition and coordination of tax revenue”. The combination of these two trends has led to the development of “tax-related certification” in China. Faced with the challenges of economic globalization and the development of the two major trends, we should step up our understanding of how to establish a tax certification system for registered tax agents