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1996年人事部、国家税务总局联合颁布的《注册税务师资格制度暂行规定》和1999年下发的《注册税务师执业资格考试实施办法》,标志着我国注册税务师考试制度的正式建立。在《注册税务师资格制度暂行规定》中,有两点非常重要,其一,国家对税务代理专业实行执业准入控制,只有取得注册税务师执业资格证书并注册的人
In 1996, the Ministry of Personnel and the State Administration of Taxation jointly promulgated the Interim Provisions on the System of Qualifications for Certified Public Accountants and the Measures for the Implementation of the Licensing Examination for Certified Tax Agents issued in 1999, marking the formal establishment of China’s CTA examination system. There are two important points in the “Provisional Regulations on the Qualifications of Certified Tax Agents”. First, the state controls the practice of tax agency profession only by obtaining the registered tax division practice qualification certificate and registering