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三十多年来,我国涉税专业服务社会组织发展迅速,作用显著,已经成为税收征管制度不可或缺的组成部分。但是税务师行业的法律法规尚不完善、管理体制机制亟待健全,成为制约其健康发展和作用发挥的瓶颈。2015年,中税协认真贯彻落实依法治国方略,全力以赴、多管齐下做好行业立法、修法等项工作,使行业立法工作取得新进展。
In the past three decades, China’s tax-related professional services for social organizations have developed rapidly and have achieved remarkable results. They have become an integral part of the tax collection and administration system. However, the laws and regulations of the tax division are still not perfect, and the management system and mechanism need to be improved urgently, becoming the bottleneck restricting their healthy development and function. In 2015, the China Tax Association conscientiously implemented the strategy of running the country according to law and went all out to do a good job in industrial legislation and revision of laws in a multi-pronged approach to make new progress in the legislative work of the industry.