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税务师行业的科学发展,离不开行业制度的规范和执行。税务师执业的规范性和专业性是把握市场、获得发展的根本,而完善执业规则体系则是加强行业管理的重中之重。税务师执业规则是涉税理论的具体化、涉税实践的总结,是税务师和税务师事务所提供涉税专业服务的操作标准和主要依据。制定科学规范的执业规则,是行业管理体制的中心环节,也是促进行业转型升级的突破口。近年来,税务师所处的执业环境发生了重大的变化,中税协连续发布了多项税务师执业规则,使得税务师
Tax division industry’s scientific development can not be separated from the norms and implementation of the industry system. The standard and professional tax practitioners practice is to grasp the market, access to the fundamental development, and improve the rules of practice is to strengthen the industry management priorities. Tax Practitioners Rules is the concrete tax-related theory, tax-related practice, the tax division and tax office to provide tax-related professional standards of service and the main basis. The development of scientific and standardized rules of practice is the central link in the industry management system and a breakthrough in promoting the industry’s transformation and upgrading. In recent years, the practicing environment in which tax accountants have undergone major changes, and the China Tax Association has issued a number of tax practice rules in a row so that tax officers