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2014年,国务院《关于取消和调整一批行政审批项目等事项的决定》(国发〔2014〕27号,以下简称“27号文”),取消了注册税务师职业资格行政许可,注册税务师职业资格由准入类调整为水平类。注税行业业内外部分人士对此产生了误解,认为是国家取消注册税务师职业资格了;注册税务师执业证书没有用了;纳税人不能委托注册税务师进行涉税鉴证了;什么人都可以从事涉税鉴证了;等等。笔者认为,二十多年的实践证明,是
In 2014, the State Council’s “Decision on Canceling and Adjusting a Number of Administrative Examination and Approval Items and Other Matters” (Guo Fa [2014] No. 27, hereinafter referred to as “No. 27 Document”) canceled the administrative tax registration and registration Tax professional qualifications from the admission level adjusted to horizontal. Tax tax industry inside and outside some people have misunderstood this, that the state is to cancel the registration tax professional qualifications; registered tax agent practicing certificate no use; taxpayers can not be commissioned by a tax agent tax certification; and who can be Tax-related certification; and so on. The author believes that more than two decades of practice have proved that