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2013年6月7日,国务院法制办公室公布了《税收征收管理法修正案(征求意见稿)》(以下简称“征求意见稿”),公开征求社会各界意见。征求意见稿第九十条(《税收征收管理法》中为第八十九条)明确:“纳税人、扣缴义务人有权委托税务师事务所办理税务事宜。税务师事务所,由符合条件的注册税务师出资设立,是注册税务师的执业机构。注册税务师和税务师事务所的管理办法
On June 7, 2013, the Legislative Affairs Office of the State Council released the Amendment to the Tax Collection and Administration Law (Draft for Comment) (hereinafter referred to as the Draft for Soliciting Opinions), soliciting public opinions from all walks of life. Article 90 of the Exposure Draft (Article 89 of the ”Tax Collection and Administration Law“) clearly states: ”Taxpayers and withholding agents have the right to entrust a tax firm to handle tax matters. Qualified registered taxpayers funded the establishment of a registered tax practitioner practice. CTA and tax office management practices