截止到2010年底,全国共有税务师事务所4314个,其中有限公司形式的税务师事务所占84%,合伙形式的税务事务所占16%。所谓有限公司形式,是根据《公司登记管理条例》规定登记注册,由两个以上、五十个以下的股东共同出资,每个股东以其所认缴的出资额对公司承担有限责任, As of the end of 2010, there were 4,314 tax offices nationwide, of which 84% were tax agency in the form of limited companies and 16% in the form of partnership taxation. The so-called limited company form, is registered in accordance with the provisions of the “Regulations on the Registration of Companies”, jointly funded by two or more, less than fifty shareholders, each shareholder of the company with its limited contribution to the limited liability,