注册税务师行业是随着我国税收征管改革的不断深化而发展起来的一个新兴行业。本文以福建省注册税务师行业为例,论述了注册税务师行业与税收征管的关系,分析了现行税收征管中存在的问题,并提出如何充分发挥注册税务师行业的作用、服务税收征管工作的具体措施和建议。 The CTA industry is an emerging industry that has developed along with the deepening of tax collection and administration reform in our country. This paper takes CSTC industry in Fujian Province as an example, discusses the relationship between CTA industry and tax collection and management, analyzes the existing problems in tax collection and management, and proposes how to give full play to the roles of CTA industry and service tax collection and management Specific measures and suggestions.