论文部分内容阅读
注册税务师行业从兴起、发展至今已有十多年历史,特别是近几年来,在国家和地方税务部门及行业协会的关心和支持下,以涉税服务和涉税鉴证业务为主要内容,注税行业业务范围迅速拓展,行业收入增长较快,也吸引着一部分既有注册税务师资格又有注册会计师资格的人才加入本行业。但因注税行业起步较晚,税务师事务所存在规模小、内部管理不够规范、风险意识淡薄等问题。对此,研
In recent years, with the concern and support of national and local taxation departments and trade associations, tax registration services and tax-related certification businesses have been the main contents of the registered tax accountants industry since its rise and development. The rapid development of tax note industry business scope, industry revenue growth faster, but also attracting some of the existing tax status of certified tax accountants qualified personnel to join the industry. However, because taxpaying industry started relatively late, tax law firms have problems such as small scale, inadequate internal management and weak risk awareness. In this regard, research