《67号公告》确立了注册税务师和税务师事务所在涉税鉴证服务中的主体地位,明确了涉税鉴证业务市场准入原则,界定了涉税鉴证业务纳入税务机关和注册税务师行业监督管理。这是国家税务总局推动注册税务师行业规范健康发展又一 Announcement No.67 establishes the main status of CTA and tax office in the tax-related certification services, clarifies the principle of market access for the tax-related certification business, and defines the tax-related certification business as part of the tax authorities and CTA industry Supervision and management. This is the State Administration of Taxation to promote the registered tax practitioner industry standardize the healthy development of another