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国家税务总局发布的《税务师事务所职业风险基金管理办法》,旨在推动注册税务师行业规范发展,增强税务师事务所执业风险意识,维护纳税人合法权益。在税务师事务所因不可避免的工作失误后,可依法使用职业风险准备金进行赔偿。职业风险准备金,也称职业风险基金,是依据事务所存续期间营业收入的3%提取,实行专款专用,确保风险基金规范和安全。职业风险基金
The Administrative Measures on Professional Risk Funds of Tax Affairs Offices issued by the State Administration of Taxation are designed to promote the development of the industry of registered tax agents, enhance the risk awareness of tax practice practitioners and safeguard the legitimate rights and interests of taxpayers. In the tax office because of unavoidable work errors, according to the law can use the occupational risk reserve for compensation. Occupational risk reserve, also known as occupational risk fund, is based on 3% of operating income during the existence of the firm, and is earmarked to ensure the regulation and safety of risk funds. Occupational Risk Fund