从注册税务师行业诞生的那一天起,注册税务师的执业风险就已经存在了。税务师事务所作为具有涉税鉴证和涉税服务双重职能的社会中介组织,对保障国家税收利益,维护纳税人合法权益均发挥着重要的作用。其依法诚信执业,不仅有利于提高税务机关税收执法的质量与效率,也有利于构建和谐的税收征纳关系,而随着注税行业的发展,业务范围的不断扩大, Starting from the day the CTA industry was born, the practicing risk of CTAs already exists. As a social intermediary organization with the dual functions of tax-related certification and tax-related services, taxation firms play an important role in safeguarding the national tax revenue and safeguarding the legitimate rights and interests of taxpayers. Practicing in good faith according to law not only helps to improve the quality and efficiency of tax law enforcement of tax authorities, but also helps to build a harmonious relationship between tax collection and tax collection. With the development of tax tax industry and the continuous expansion of business scope,