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值《税收征管法》修改之际,为深入探讨《税收征管法》中涉及注税行业的有关条款,提高注税行业的社会认知度,扩大注税行业的社会影响力,加强注税行业的理论研究能力,发挥理论研究服务行业发展大局的重要作用,中国注册税务师协会将以《注册税务师》杂志为平台,举办“注税行业理论研究有奖征文”活动。一、征文内容征文可就下列主题进行论述:1.《税收征管法》中涉及注税行业有关条款修改的意义;2.注税行业与注会行业性质、业务范围等方面的区别;3.注税行业在经济社会中发挥涉税服务的职能作用;4.注税行业市场准入制度的必要性和其特有的专业性;5.国际上涉税中介服务的经验、做法和值得借鉴之处;6.注税行业发展面临的其它重点和难点问题。
On the occasion of the revision of the Law of Tax Collection and Administration, in order to further explore the relevant provisions of the Tax Collection and Administration Law that involve the tax collection industry, raise the social awareness of the tax collection industry, expand the social influence of the tax collection industry and strengthen the tax-payer industry Theoretical research ability to play a theoretical study of the overall development of the service sector plays an important role, the Chinese Institute of Certified Public Accountants will be the “CTA” magazine as a platform to hold “tax tax industry theory research prize essay ” activities. First, the content of the essay essay can be discussed on the following topics: 1. “Tax Administration Law,” tax reform involved in the relevant provisions of the meaning of the amendment; 2. Note the tax industry and the injection Note the nature of the industry, the scope of business, and so on; Tax-tax industry in the economy and society to play the role of tax-related services; 4 tax-tax industry market access system necessity and its unique professionalism; 5 international tax-related services experience, practices and is worth learning from Department; 6 tax tax industry development facing other key and difficult issues.