新的一年开始了,党的十八届四中全会强力推进的依法治国新理念给注税行业带来了新的机遇和挑战。如何选择正确和适合自身的创业理念、发展战略和生存技巧,对小型税务师事务所显得更加重要。一、坚定对法治中国的长远理念,诚信统外,规范治内十八届四中全会作出的依法治国决定,预示法治中国的建设将日益提速。中税协适时推出的《注册税务师职业道德规范(试行)》(以下简称《道德规范》),强调了诚信是法治的基本要求,规范是法治的基础内 The new year has begun. The new concept of ruling the country by law vigorously promoted by the Fourth Plenary Session of the 18th CPC Central Committee has brought new opportunities and challenges to the tax-paying industry. How to choose the correct and suitable for their own business ideas, development strategies and survival techniques, it seems even more important for small tax firms. First, to firmly adhere to the long-term concept of rule of law in China, to honesty and integrity, and to standardize the decision of governing the country according to law by the Fourth Plenary Session of the 18th CPC Central Committee, indicates that the construction of the rule of law in China will increasingly speed up. The CITC’s Code of Professional Ethics for Professionals (Trial Version) (hereinafter referred to as “Code of Ethics”) promulgated in due course emphasizes that honesty and trust are the basic requirements of the rule of law and that regulation is the foundation of the rule of law