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税务咨询是一项特定范围的咨询服务事业,是把社会科学和经济信息通过咨询转化为生产力的一种尝试。税务咨询机构以受托者的群众团体身份,在税务部门的领导下开展咨询服务活动,为改革开放服务。它是城市经济体制改革和税制改革的必然产物。但税务咨询是一个新兴的事业,创办时间不长,缺乏成熟经验,一切需要在实践中摸索,积累经验,使这项异军突起的咨询事业得以日益成长壮大。目前,咨询形式主要有三种:一是接受委托担任企业常年税务顾问;二是接受委托进行专项咨询,承办专项业务;三是接受来电来访咨询,解答税务法令
Tax counseling is a specific area of advisory services, an attempt to translate social science and economic information through counseling into productivity. Tax advisory bodies, acting as trustees’ mass organizations, carry out advisory service activities under the leadership of tax departments to serve the reform and opening up. It is an inevitable result of the reform of the urban economic system and tax system. However, tax consultancy is an emerging undertaking which has been established for a short time and lacks of mature experience. All this needs to be explored and accumulated in practice, so that this rapidly emerging consulting business can grow and thrive. At present, there are three main forms of consultation: one is entrusted to serve as a regular tax consultant for enterprises; the other is entrusted to carry out special consultative and contracting special operations; the third is to accept calls and visits to consult and answer tax laws and ordinances