按照我国注册税务师行业市场化、产业化、社会化的发展要求,不断优化执业环境,逐步拓展执业领域,直接关系到注税行业的生存和发展。注册税务师需要不断拓展新的业务项目,以开创行业发展的新空间。因此,在坚持涉税服务业务自愿委托的前提下,研究涉税鉴 In accordance with the requirements of China’s CTA industry for market-oriented, industrialized and socialized development, the continuous optimization of the practice environment and the gradual expansion of the practice field are directly related to the existence and development of the tax-injection industry. Registered tax agents need to constantly expand new business projects to create a new space for the development of the industry. Therefore, insisting on the voluntary commission of tax-related services, we should study tax-related regulations