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随着市场经济环境的复杂多变和税收征管模式的转变,注册税务师的涉税专业服务得到了长足发展,同时,社会各界对注册税务师的执业水平也提出了更高的要求。对于注册税务师来说,能够及时了解掌握并规范准确地运用法律法规开展业务尤为必要。为了向会员提供高效权威的财税法规查询服务,中税协以想会员之所想,办会员之所需为原则,在信息库的建设方面投入了大量资金,向会员免费开通了三个财税信息库,分别是中国注册税务师协会法律法规库(以
With the complexity of the market economy and the change of tax collection and management mode, tax-related professional services of registered tax agents have made great strides. At the same time, people from all walks of life have also put forward higher requirements on the practicing level of registered tax agents. For CTAs, it is especially necessary to be able to keep abreast of the times and regulate the accurate application of laws and regulations. In order to provide efficient and authoritative financial and taxation laws and regulations inquiry service to members, the China Tax Association invested a large amount of money into the construction of the information base in the light of what the members thought and done. The three tax information were freely provided to members Library, respectively, the Chinese Institute of Certified Tax Accountants Law Library (to