为深入贯彻落实国务院行政审批制度改革任务和“放管服”改革部署要求,规范税务师事务所管理,维护国家税收利益和纳税人合法权益,国家税务总局以公告形式制定并发布了《税务师事务所行政登记规程(试行)》(以下简称《规程》)。《规程》属于税收规范性文件。现将《规程》解读如下: In order to thoroughly implement the reform tasks of the State Council’s administrative examination and approval system and the requirements for the reform and deployment of the “Undertaking and Service” administration, standardize the management of tax affairs offices and safeguard the state tax revenue and the legitimate rights and interests of taxpayers, the State Administration of Taxation formulated and promulgated the “ Tax Registration Office Administrative Registration Rules (for Trial Implementation) ”(hereinafter referred to as the“ Rules ”). “Regulations” are tax regulatory documents. Now “rules” read as follows: