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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。(国税发[２００１]１１７号;２００１年１０月８日)
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 System of Qualification for Certified Tax Agents, the State Administration of Taxation formulated the Regulations on Tax Agency Business Procedures (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. (Guo Shui Fa [2001] No. 117; October 8, 2001)