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2006年国家税务总局和中税协启动税务师执业规则创制工作,截止到2017年1月共发布了30项执业规则,其中国家税务总局发布的2项涉税基本准则及3项具体业务准则、中税协发布的25项执业规则,为规范税务师服务行为推动行业发展发挥了重要作用。一、初创执业规则使涉税服务有规则可依在2006年至2009年期间是税务师制定执业规则的第一阶段,主要成果是构建中国注册税务
In 2006, the State Administration of Taxation and the China Tax Association started the creation of tax rules for practitioners. Up to January 2017, a total of 30 rules of practice were issued, of which two basic tax regulations and three specific business guidelines issued by the State Administration of Taxation, China Tax Association released 25 rules of practice, to regulate tax service behavior to promote the development of the industry has played an important role. First, the rules of the practice of the practice of tax-related services to the rules can be from 2006 to 2009 is the tax practitioner to develop rules of practice the first phase, the main result is the construction of China’s registered tax