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注册税务师在日常涉税鉴证中应出具何种鉴证意见,是近期注税业务研讨的课题之一。《注册税务师涉税鉴证业务基本准则》第二十二条规定,涉税鉴证报告应当包括9项内容,但其中的第5条要求的“鉴证实际情况”和第6条要求的“鉴证结果”中,并没有明确要求注册税务师涉税鉴证应出具什么样的鉴证意见。根据《准则》规定
CTA registered tax certification in the day-to-day what should be issued by the verification opinion, tax tax business is one of the topics discussed. Article 22 of the “Basic Rules for Tax-related Business of Certified Tax Agents” provides that the tax-related certification report shall include 9 items, but the “actual conditions for certification” and the requirements of Article 6 required by Article 5 of the “ ”Certification Results “, and did not specifically require the tax agent tax certification should be issued what kind of forensic opinion. According to ”guidelines"