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从2012年在上海市开展“营改增”试点到现在已经是第三个年头了,这一财税体制改革的重大举措深刻影响着社会经济生活的方方面面。作为社会涉税中介服务的重要成员,注册税务师理应在“营改增”的进程中承担更多的职责,作出更大的贡献。一、注册税务师在“营改增”中扮演的角色虽然“营改增”改革已进入第三个年头,但对于许多人和许多行业来说仍然是新生事物,仍然需要不断探索和实践。在这一进程中,注册税务师应扮演好三个角色:一
From 2012, the pilot program of “reforming camps and increasing profits” was launched in Shanghai to the third year now. The major measures of this fiscal and taxation system reform have profoundly influenced all aspects of social and economic life. As an important member of the tax-related intermediary services in society, a registered tax administrator should take on more responsibilities and make greater contributions in the process of “increasing the number of battalions and increasing the number of battalions.” First, the role of CTA in “battalion reform ” Although the reform of the “battalion reform” has entered its third year, but for many people and many industries are still new things, still need to continue Explore and practice. In the process, CTAs should play three good roles: