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2014年8月12日,国务院发布《关于取消和调整一批行政审批项目等事项的决定》(国发〔2014〕27号),使注税行业的发展面临着挑战。该文并非意味着取消注册税务师的执业资格,更不是取消注税行业和税务代理人制,而是通过对职业资格管理方式的改革,赋予行业协会更多的管理职能,进一步强化行业自律管理。一、税务代理人制的现状及存在的问题目前,注税行业已发展成为仅次于律师行业和注册会计师行业的第三大专业服务行业,为维护国家税
On August 12, 2014, the State Council issued the Decision on Canceling and Adjusting a Number of Administrative Examination and Approval Projects (Guo Fa [2014] No. 27), so that the development of the tax-injection industry is facing challenges. This article does not imply that taxpayers should not be disqualified from licensing their jobs. Nor should tax taxation and tax agency systems be abolished. Instead, the reform of vocational qualification management should be given more administrative functions to the industry associations to further strengthen self-regulation of the industry . First, the status of the tax agent system and existing problems At present, the tax tax industry has developed into second only to lawyers and certified public accountants profession third largest professional service industry, in order to safeguard the national tax