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党的十八大提出:“倡导爱国、敬业、诚信、友善,积极培育和践行社会主义核心值观。”党中央把加强诚信建设作为倡导良好社会公德的内容,有着重要的现实意义和深远的历史意义。2014年6月国务院下发了《社会信用体系建设规划纲要(2014~2020年)》,对我国建立诚信体系提出了具体实施方案。9月,经过中税协五届三次常务理事会通过的《注册税务师职业道德规范(试行)》要求:“注册税务师在执业活动中应当正直自律,诚信守信,规范执业。”我国注税行业二十年来的发展历程充分说明,诚信执业既是注税行业的立业之本,也是关系到注税行业发展的重要因素之一。加强行业诚信建设应当引起全行业,乃至每一位从业人员的高度重视,要坚持做到诚信做人,诚信执业,诚信发展。
The 18th CPC National Congress proposed: “Advocating patriotism, dedication, honesty and friendliness and actively nurturing and practicing the core values of socialism.” The Central Party Central Committee has the important practical significance of strengthening integrity construction as a component of promoting good social morals And far-reaching historical significance. In June 2014, the State Council issued the “Outline of the Social Credit System Construction Plan (2014-2020)”, putting forward specific implementation plans for establishing a credit system in China. In September, after the Third Tax Standing Committee of the Fifth Session of the China Tax Association passed the “Code of Professional Ethics for Registered Tax Agents (for Trial Implementation),” “CTAs should practice integrity, trustworthiness and trustworthiness and practice their profession in practice.” The development of the taxpaying industry over the past two decades has fully demonstrated that honesty and trustworthiness are both the foundation for the taxpaying industry and one of the important factors that have an impact on the development of the taxpaying industry. Strengthening industry integrity construction should arouse the whole industry, and even every practitioner attaches great importance to it, we must insist on integrity, life, integrity and integrity.