随着税源专业化管理的改革、市场的发展、现代服务业的兴起,注册税务师行业已成为税务机关加强税收管理的重要社会力量,而注册税务师的服务也越来越显示出不可或缺的作用。注册税务师服务纳税人主要体现在有利于维护纳税人的合法权益 With the reform of the tax-source specialized management, the development of the market and the rise of the modern service industry, the CTA industry has become an important social force for the tax authorities to strengthen tax administration, and the services of CTAs have also become increasingly indispensable Role. Tax services registered taxpayers mainly reflected in favor of safeguarding the legitimate rights and interests of taxpayers