辽宁省锦州市国家税务局坚持“以人为本、人才兴税”的原则,鼓励干部报考注册会计师和注册税务师(简称“两师”),在创建学习型机关、建设创新型集体、培养进取型干部(简称“三型”)方面进行了积极探索和实践,取得了显著成效。目前全市国税系统已有37人取得了“两师”资格证书, The State Taxation Bureau of Jinzhou City, Liaoning Province, adhered to the principle of “putting people first and taxation of talents”, encouraged cadres to apply for CPAs and CTAs (referred to as “the two divisions” for short), and established a learning organ, an innovative collective, and an aggressive cadre (Referred to as the “three types”) conducted a positive exploration and practice, and achieved remarkable results. At present, the city’s tax system has 37 people made “two divisions” qualification certificate,