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国家税务总局关于印发《税务代理业务规程(试行)》的通知国税发[2001]117号 2001年10月8日各省、自治区、直辖市和计划单列市国家税务局、地方税务局,注册税务师管理工作领导小组: 为了进一步规范税务代理机构的执业行为,提高执业质量,根据《中华人民共和国税收征收管理法实施细则》和《注册税务师资格制度暂行规定》中的有关规定,国家税务总局制定了《税务代理业务规程(试行)》,现印发给你们。请在工作中加强对税务师事务所的监督、检查,并将执行中的有关情况和问题及时报告总局。
Notice of the State Administration of Taxation on Printing and Distributing the “Procedures for the Operation of Tax Agency (Trial)” Guo Shui Fa [2001] No.117 October 8, 2001 State Administration of Taxation, Local Taxation Bureau and CTA of Various Provinces, Autonomous Regions, and Municipalities directly under the Central Government, Working Leading Group: In order to further standardize the practice of tax agencies and improve the quality of practicing, in accordance with the relevant provisions of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection and the Provisional Regulations for the Qualifications of Certified Tax Agents, the State Administration of Taxation formulated Tax Agency Business Regulations (Trial), are hereby issued to you. Please supervise and inspect the tax office in your work and report the relevant situations and problems in execution to the general administration in time.