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2005年2月28日,第十届全国人大常委会第十四次会议通过了《关于司法鉴定管理问题的决定》(以下简称“决定”),以国家立法的方式对司法鉴定的管理体制和运行机制进行了重新调整,从而为包括注册税务师行业在内的社会中介机构参与司法鉴定领域提供了契机。笔者将就涉税司法鉴定的意义、途径和若干技术标准等作探讨。一、涉税司法鉴定的意义涉税司法鉴定属于较新兴的领域,是司法鉴定的一种,是指依法取得涉税司法鉴定资格的鉴定机构和鉴定人受司
On February 28, 2005, the fourteenth meeting of the Tenth NPC Standing Committee passed the Decision on the Administration of Judicial Expertise (hereinafter referred to as “the Decision”), the administration of judicial appraisals in the form of national legislation Institutions and operating mechanisms have been readjusted to provide an opportunity for social intermediaries, including the CTA industry, to participate in the field of forensic expertise. The author will discuss the significance of tax-related forensic methods, ways and a number of technical standards for discussion. First, the significance of tax-related forensic tax-related tax forensic identification of the more emerging areas, is a forensic, refers to the tax-related forensic qualifications obtained by the accreditation body and expert by the Secretary