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注税行业是随着社会主义市场经济的建立而发展起来的新兴行业,是维系税务机关和纳税人之间的桥梁。注册税务师由于其专业优势,在有效履行协税护税职能、保障国家税收利益的同时,逐渐成为有效维护纳税人合法权益的重要社会力量。现阶段,由于注册税务师法律地位的限制,其被社会和纳税人的认可度亟待提高,注册税务师应通过提升自身综合素质、扩大行业宣传力度和成立社会维权组织等形式,以进一步得到社会和纳税人认可,最终使注册税务师真正
Tax refunding industry is an emerging industry that has developed with the establishment of a socialist market economy and is a bridge between the tax authorities and taxpayers. Because of its professional advantages, CTAs have gradually become an important social force for effectively safeguarding the legitimate rights and interests of taxpayers while effectively fulfilling the functions of tax collection and tax protection and safeguarding the national tax benefits. At this stage, due to the legal status of CTAs, their recognition by the society and taxpayers needs to be improved urgently. CTAs should further obtain social benefits by improving their overall quality, expanding industry propaganda and establishing social rights organizations. And the taxpayer approval, the ultimate taxpayer real registration