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当前,注税行业作为涉税中介为纳税人重新配置服务资源、提供个性化服务已成为广泛需求。考虑到事先裁定是新生事物,在我国发展不够成熟,对于事先裁定,《税收征管法》的修订任务是给予其应有的法律地位。因此,注税行业要从前瞻性出发,发挥行业职能优势,在其他中介行业还未重视该业务的情况下,把握先机,超前规划,加强研究,做大做专事先裁定业务,做到人无我有、人有我优,全面提升自身的核心竞争力,为行业发展创造更大的发展空间。
At present, the tax-injection industry as tax-related intermediary for taxpayers to re-configure service resources, to provide personalized service has become a wide range of needs. Taking into account the prior ruling is a new thing in our development is not mature enough for a prior ruling, “Tax Administration Law,” the revision of the task is to give it its due legal status. Therefore, the taxpaying industry should proceed from a forward-looking perspective and give play to the advantages of its industrial functions. Under the circumstances that other intermediary industries have not attached importance to the business, they should seize the opportunities and prioritize the planning to strengthen their research. I have no people, I have excellent, comprehensively enhance their core competitiveness, for the development of the industry to create more room for development.