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税务代理行业在国外已经发展成为比较成熟的行业。随着我国社会主义市场经济体制的不断完善和税制改革的日益深化,我国注税行业近十年取得了快速发展。由于注税行业在我国起步较晚,法律法规和管理措施还没有完全到位,执业人员的素质有待进一步提高,使得注税行业的执业风险随着行业快速发展呈现上升趋势,一些违规、违约、过失、低价低质服务等行为也影响了注册税务师的职业形象。防范注册税务师及税务师事务所的执业风险,对我国注税行业的健康发展有着重要意义。
Tax agency industry in foreign countries has developed into a more mature industry. With the constant improvement of China’s socialist market economic system and the deepening of the tax reform, China’s tax-payer industry has witnessed rapid development in the past decade. As the VAT tax industry started relatively late in our country, the laws, regulations and management measures have not yet been fully put in place, and the qualifications of practitioners need to be further improved. As a result, the practice risk in the tax tax industry shows an upward trend with the rapid development of the industry. Some irregularities, defaults and negligence , Low-cost low-quality services and other acts also affected the professional image of CTA. Preventing taxpayers and tax law firms from practicing risks is of great significance to the healthy development of China’s tax-paying industry.