中国注册税务师协会发布了《税务师事务所质量控制指导意见(试行)》(以下简称《指导意见》)和《税务师事务所质量控制准则操作指南》(以下简称《操作指南》),这是注册税务师行业发展的一件大事。《指导意见》明确了税务师事务所质量管理的目标、原则和质量控制制度建设要求。执业质量是税务师事务所的生命线,是注册税务师行业维护纳税人权益和国家税收利益的专 The Chinese Institute of Certified Public Accountants issued the Guidance Opinions on the Quality Control of Tax Office (Trial) (Guidance Opinion) and the Operation Guide of the Tax Office Quality Control Standards (hereinafter referred to as the Operation Guide), which CTA is a major event in the development of the industry. The Guiding Opinions clarify the objectives, principles and quality control system construction requirements of the tax office quality management. The quality of practicing is the lifeblood of tax law firms, is a registered tax practitioner profession to safeguard taxpayers’ rights and interests and national tax benefits