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注册税务师行业是随着社会主义市场经济的建立而发展的新兴行业,是社会主义市场经济发展的必然产物。作为一个社会中介组织,其产生和发展,对于建全市场经济体制,保护国家的利益和维护纳税人的合法权益,降低税收征纳成本,规范征纳行为,提高税收征管的质量和效率都有着积极的意义。我国注册税务师行业经过十多年的发展,虽取得一些成绩,但仍存在明显的不足。本文从我国国情出发,旨在寻找一条适合我国注册税务师行业的发展道路。
CTA industry is an emerging industry that has developed along with the establishment of a socialist market economy and is an inevitable outcome of the development of the socialist market economy. As a social intermediary organization, its emergence and development have a great significance for establishing a market-oriented economic system, protecting the interests of the state and safeguarding the legitimate rights and interests of taxpayers, lowering the tax collection and levying costs, standardizing the tax collection and raising the quality and efficiency of tax collection and administration Positive meaning. After more than a decade of development, China’s registered tax division has made some achievements, but there are still obvious deficiencies. Based on our national conditions, this article aims to find a suitable road for the development of China’s CTA industry.