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国家税务总局2017年5月5日发布了《国家税务总局关于发布<涉税专业服务监管办法(试行)>的公告》(国家税务总局公告[2017]第13号)(以下简称“13公告”)。《涉税专业服务监管办法(试行)》第四条首次明确了:“涉税专业服务机构是指税务师事务所和从事涉税专业服务的会计师事务所、律师事
On May 5, 2017, the State Administration of Taxation promulgated the ”Notice of the State Administration of Taxation on Releasing the Regulations on the Supervision of Tax-related Professional Services (Trial)“ (Announcement No. [2017] of the State Administration of Taxation No. 13) (hereinafter referred to as the ”13 Announcement “). Article 4 of the Regulations on the Supervision of Tax-related Professional Services for Trial Implementation for the first time clearly states: ”Tax-related professional service agencies refer to tax-law firms and accounting firms that specialize in tax-related services. Lawyers’