2015年3月,《立法法》的修改为税收法定原则的落实提供了保障。税法以会计为基础,以法律原则为准绳。在当前环境,尤其是国家税务总局13号公告发布后,律师在涉税服务领域的跨界就越来越凸显其必然性了。 In March 2015, the revision of the Legislation Law provided a guarantee for the implementation of the statutory principle of tax revenue. Tax law to accounting as the basis, the principle of law as the yardstick. In the current environment, especially after the release of No. 13 Announcement of the State Administration of Taxation, the lawyer’s cross-border in the field of tax-related services has become more and more unavoidable.