中国注册税务师协会法律法规库(以下简称“法律法规库”)于2014年12月1日正式上线两年以来,用户量和点击量双双呈现大幅增长。应广大会员要求,中税协决定2017年度继续免费为会员提供法律法规库服务。一、用户范围(一)中税协团体会员(即税务师事务所)。(二)中税协指定的个人用户(即税务师事务所在职人员,包括执业、非执业税务师和其他从业人 Since the official release of the Laws and Regulations Database of the Chinese Institute of Certified Public Accountants (hereinafter referred to as “the Library of Law and Regulations”) on December 1, 2014, the number of users and the number of clicks have both increased substantially. At the request of the majority of members, the China Tax Association decided to continue offering free services for members with laws and regulations in fiscal 2017. First, the scope of the user (a) Tax Association member (ie tax office). (2) The individual users designated by the China Tax Association (that is, the incumbent tax agents, including practicing, non-practicing tax officers and other practitioners