按照国家税务总局要求并结合工作实际,山东省注册税务师管理中心于2010年9月实行国、地税合署办公,全省的注册税务师管理工作改变了原来的’分头管理、各自行政“模式,实现了统一管理。2011年3月中旬,山东省国税局、地税局召开局长联席办公会议,就合署办公后山东省注税管理工作思路进行研究并形成相关决议。其中最为重要的一条就是确立了注税管理工作”五个统一“的原则,为山东省的注册税务师规范管理工作奠定坚实基础。一、”五个统一“是新的注税行业管理格局的必然要求”五个统一“即:统一工作制度、统一工作标准、统一市场 In accordance with the requirements of the State Administration of Taxation and combining with the actual work, the CST Administrative Center of Shandong Province implemented the State and Local Taxation Offices Office in September 2010, and the province’s CTA administration changed its original management and administration. Mode, to achieve a unified management.In mid-March 2011, the Shandong Provincial Internal Revenue Service, Inland Revenue Department held a joint meeting of the Secretary for Shandong Province after the Office of the Joint Commissioners work on tax management ideas and form the relevant resolution. One of the most important one Is the establishment of the principle of tax management work ”five unifications “, laying a solid foundation for the standardized management of registered tax accountants in Shandong Province. ”Five Unifications “ is the inevitable management structure of the new tax industry Require ”five unification " namely: unify work system, unify working standard, unify market