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注册税务师作为税务专家为履行其社会职责,法律赋予其一定的权利,同时承担相应的义务。笔者根据自身的注册税务师执业经历,并结合目前实施的《注册税务师管理暂行办法》,对注册税务师的权利和义务提出自己的见解。一、注册税务师的权利注册税务师执业时,可以享有下列九项权利:1.鉴证报告文书签名盖章权。注册税务师对外出具的涉税鉴证报告和涉税文书,具有签名盖章权。2.涉税鉴证服务独立执业权。注册税务师依法从事税务业务,受国家法律保护,任何机关、团体、
CTA as a tax expert in order to fulfill his social responsibilities, the law gives it certain rights, at the same time bear the corresponding obligations. Based on my own experience as a certified tax agent and the current “Interim Measures for the Administration of Registered Tax Agents,” I put forward my own opinions on the rights and obligations of CTAs. First, the rights of registered tax agents Registered tax practitioners practice, you can enjoy the following nine rights: 1. Forensic report signatures and seals. Tax agents issued by the tax certification issued by the foreign tax reporting documents and documents, with the right seal. 2. Tax Identification Services Independent licensing. Registered tax practitioner engaged in tax business in accordance with the law, protected by national law, any organ, group,