论文部分内容阅读
目前,深圳市共有合法的税务代理机构26家, 其中税务师事务所有限责任公司22家(包括一家分支机构),合伙税务师事务所4家。1998至2003年,深圳市报考全国注册税务师的考生有7171人,参加考试人员为4828人,合格人员为743人,合格率为15.39％;办理执业注册的税务师有229人,办理非执业注册的税务师有441人。而北京现有税务代理机构129家,上海有34家,大连有56家,青岛有27家。相对于比较完善的市场经济体制,深圳市的税务代理业发展却很缓慢。
At present, there are 26 legal tax agencies in Shenzhen, including 22 tax agency firms (including one branch) and 4 partner tax law firms. From 1998 to 2003, 7171 candidates were enrolled in Shenzhen and 4828 were admitted to the examinations in Shenzhen. There were 743 qualified applicants, with a pass rate of 15.39%. There were 229 tax practitioners who practiced registration and handled non-practicing There are 441 registered tax agents. There are 129 tax agencies in Beijing, 34 in Shanghai, 56 in Dalian and 27 in Qingdao. Relative to the relatively perfect market economy system, Shenzhen’s tax agency industry has been slow to develop.