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从长远看,为促进我国注税行业的可持续发展,必须制定《注册税务师法》,构建以《注册税务师法》为基础的行业法律制度。笔者认为,《注册税务师法》至少应涵盖以下内容:一是行业基础性条款。设立行业基础性条款,旨在为行业法律体系的构建,确立制度性前提和基础。包括:注税行业的法律定位和基本职能;注册税务师的权利和义务;注税行业的“垄断性”“独立性”地位等。二是行业保护性措施。设立行业保护性措施,旨在确立涉税专业服务的准入制度,
In the long run, in order to promote the sustainable development of China’s tax-payer industry, it is necessary to formulate the “Registered Tax Practitioners Act” and establish an industry legal system based on the “Registered Tax Practitioners Act.” The author believes that “CTA Law” should cover at least the following: First, the basic provisions of the industry. The establishment of the basic provisions of the industry, designed to build the industry legal system, the establishment of institutional premises and basis. Including: tax law tax industry, the positioning and basic functions; registered tax accountants rights and obligations; tax tax industry “monopoly ” “independence ” status. Second, the industry protective measures. The establishment of industry protection measures designed to establish tax-related professional services access system,