注税行业作为继律师、注册会计师后的我国第三大经济鉴证类专业服务行业,在维护社会主义市场经济秩序、维护国家税收利益、维护纳税人合法权益等方面发挥了不可替代的积极作用。然而,这样一个发展了近30年的重要行业,却未能拥有专门的行业法律,使其健康发展受到较大影响和制约。 Tax refunding industry, as the third largest economic appraisal service after China as a lawyer and certified public accountant, has played an irreplaceable and positive role in maintaining the order of socialist market economy, safeguarding national tax revenue and safeguarding the legitimate rights and interests of taxpayers. However, such a development for nearly 30 years of major industries, but failed to have a special industry law, make its healthy development is subject to greater influence and constraints.