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2007年,国家税务总局先后发布《企业所得税汇算清缴纳税申报鉴证业务准则》等三个具体准则,创建了税务师行业准则建设的基本模式。2017年新年伊始,中税协发布《税收优惠申报代理业务规则(试行)》等四项新规则。至此,税务师执业规则已达30项。这些执业规则的颁布实施对规范税务师执业行为、促进行业发展、提升行业专业形象和公信力发挥了重要作用,同时也标志着税务师行业提供的涉税专业服务日渐规范化。
In 2007, the State Administration of Taxation successively promulgated three specific guidelines, namely the “Business Income Tax Settlement and Payment Tax Refund Certification and Accreditation Practice”, and created the basic model for the establishment of tax auditor industry standards. At the beginning of the new year 2017, the China Tax Association released four new rules such as the Business Rules for Tax Preferential Declaration Agents (Trial Implementation). At this point, Tax Practitioners has reached 30 rules. The promulgation and implementation of these rules of practice play an important role in standardizing tax practitioners practice, promoting the development of the industry, enhancing the professional image and credibility of the industry, and also marking the gradual standardization of tax-related professional services provided by the tax division.