在市场经济环境下,注册税务师行业作为现代服务业的一个重要组成部分,市场主体对行业的需求正在显著增加。因此,有必要积极研究这些现实或潜在的需求,包括现代服务业的基本发展规律、税务机关的需求、市场主体的需求和其他政府部门、社会组织的需求,这对推动行业发展有着重要意义。一、现代服务业发展的要求 In a market economy environment, the CTA industry as an important part of the modern service industry, the market demand for the industry is significantly increased. Therefore, it is necessary to actively study these realistic or potential needs, including the basic law of development of modern service industry, the needs of tax authorities, the needs of market participants and the needs of other government departments and social organizations. This is of great significance to promoting the development of the industry. First, the development of modern service requirements