税务代理质量的控制和管理,是指注册税务师事务所为了确保税务代理工作质量符合注册税务师执业准则,恪守“独立、公平、公正”原则的要求,建立和实施相关控制政策及程序的总称,也称为“质量控制制度”。五年来,我国注册税务师行业的发展为我国经济建设发挥了重要作用,但也在质量管理方面暴露出一些问题。 The control and management of tax agency quality means that the tax agency firm establishes and implements the relevant control policies and procedures in order to ensure that the tax agency’s quality of work is in compliance with the code of practice for registered tax practitioners and abide by the principle of “independence, fairness and justice” The general term, also known as “quality control system ”. In the past five years, the development of the CTA industry in our country has played an important role in the economic construction of our country, but it has also exposed some problems in quality management.