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目前,中税协正组织业内外专家全力配合国家税务总局加快注册税务师立法工作。作为参与者,我谈谈注税行业的涉税服务的专业性问题,以期对行业立法工作有所借鉴。一、注册税务师的专业定位税务处理的多次法律确认特点,无论行政执法,还是企业纳税,再到中介执业,在作业技术上都具有这一特征。这是注册税务师区别于注册会计师和律师执业的专业技术客观条件。税务处理的客观条件决定了注册税务师的专业定位是:税
At present, the China Tax Association is organizing experts from both inside and outside the country to cooperate fully with the State Administration of Taxation in accelerating the legislative work of registered tax agents. As a participant, I will talk about the professional issues related to tax-related services in the tax-paying industry so as to draw lessons from the legislative work in the industry. First, the professional tax registration tax consultant to confirm the characteristics of the legal recognition of many times, regardless of administrative law enforcement, or corporate tax, and then to practice intermediary, in the operation of technology has this feature. This is a registered tax agent different from the certified public accountant and lawyer practice professional and technical objective conditions. The objective conditions of tax treatment determine the registered tax professional position is: tax