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我国注册税务师行业是随着社会主义市场经济体制的确立而逐步发展起来的新兴行业。作为具有涉税鉴证与涉税服务双重职能的社会中介组织,注税行业在加强税收征管、提供优质纳税服务、减少税收执法风险、保障纳税人合法权益等方面的作用日益呈现。然而,由于行业立法滞后、法定业务不明确、税务机关和社会各界对注税行业认识不足及行业内部治理不规范等问题,一定程度上制约了行业的健康规范发展。
China’s CTA industry is an emerging industry that has gradually developed along with the establishment of a socialist market economic system. As a social intermediary organization with the dual functions of tax-related certification and tax-related services, the tax-paying industry is playing a more and more important role in strengthening tax collection and administration, providing high-quality tax services, reducing the risk of tax enforcement and safeguarding the legitimate rights and interests of taxpayers. However, due to the lag of the industrial legislation, the statutory business is not clear, the tax authorities and the community lack of awareness of the tax-injection industry and the industry’s internal governance is not standardized and so on, to some extent, restricting the development of the industry’s health norms.