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行业自律就是行业的自我约束和控制。国家税务总局在《注册税务师行业“十二五”时期发展指导意见》中指出“行业自律是促进行业持续稳定发展的内在动力……行业协会作为社团组织,应主动接受税务机关的指导、监督,加强行业自律管理,协助会员拓展业务,引导会员诚信执业。”可见,行业自律是市场监管的重要内容,加强行业自律管理是“十二五”时期实现注册税务师行业跨越式发展的重要举措。
Industry self-discipline is the industry’s self-discipline and control. The State Administration of Taxation pointed out in the Guiding Opinion on the Development of the Period of “Twelve-Five” in the “CTA Industry” that “Self-regulation of the industry is the intrinsic motivation for promoting the sustained and steady development of the industry ... As a community organization, trade associations should take the initiative to accept the tax authorities’ Guide and supervise, strengthen self-discipline management of the industry, assist members to expand their business, and guide members to practice with integrity. ”It can be seen that self-regulation is an important part of market supervision and self-discipline management is the realization of the CTA industry during the“ 12th Five-Year Plan ”period An important measure of leapfrog development.