随着税收征管改革的不断深入,在税务活动中,纳税人的主体地位得到了充分体现,改变了长期以来税务机关包揽纳税事宜的“保姆式”征管方式。税务人员不再代纳税人汇算、办税,而把工作重点转向了税务管理和稽查。在此情况下,作为税务机关和纳税入之间的中介机构一税务师事务所应运而生。它以税法为准绳,服务为宗旨,客观公正地为纳税人办理税务事宜,给纳税人带来了极大的 With the deepening reform of tax collection and administration, the taxpayers’ main body status has been fully reflected in the taxation activities, which has changed the “nanny-style” collection and management method that the tax authorities have been covering taxpayers for a long time. Tax officers no longer pay taxpayers on behalf of tax, tax, and shift the focus of tax management and inspection. In this case, a tax agency as an intermediary between tax authorities and taxpayers came into being. It takes the tax law as criterion and service as its purpose, and objectively and fairly handles tax matters for taxpayers, bringing enormous taxpayers’