2013年6月,国务院法制办公室公布了《税收征管法修正案(征求意见稿)》。该修正案将《税收征管法》第89条中的“纳税人、扣缴义务人可以委托税务代理人办理税务事宜”修改为第90条“纳税人、扣缴义务人有权委托税务师事务所办理税务事宜。税务师事务所,由符合条件的注册税务师出资设立,是注册税务师的执业机构。注册税务师和税务师事务所的管理办法由国务院税务主管部门另行制定。”修改后的条款首次明确了注册税务师和税务师事务所办理税务事宜的法律地位。若此修正案获得通过,“税务师事务所办理税务事宜”得到法律认定,将使我国税收事业获得一大进步。 In June 2013, the Legislative Affairs Office of the State Council released the Amendment to the Law on the Administration of Tax Collection (Draft for Comment). The amendment to the “Tax Administration Law,” Article 89 “taxpayers, withholding agents may entrust the tax agent for tax matters ” be amended to Article 90 “taxpayers, withholding agents have the right to entrust The tax affairs office handles the tax affairs The tax affairs office, funded by a qualified tax agent, is a registered tax practitioner, and the administrative measures of the tax accountants and the tax office are formulated separately by the tax authorities under the State Council. ”The revised provisions for the first time clearly the registered tax accountants and tax law firm for the legal status of tax matters. If this amendment is passed, “tax affairs firm for tax matters,” get the law that will make our tax revenue a big step forward.