一、建立办税员持证上岗制度的必要性办税员持证上岗制度 ,是指所有单位的办税人员只有在获得税务机关颁发的“办税员资格证书”的基础上 ,才能受聘上岗办理涉税事宜。对办税员实施上述规范化管理 ,是当前税收工作总体形势的必然要求。１ 提高税收工作质量包含着两方面的内容 : First, the establishment of a tax registration system, the need to hold a permit system Tax registration system, refers to the taxpayers in all units only by the tax authorities issued a “certificate of taxpayers,” based on the job appointment Tax-related matters. The implementation of the above-mentioned standardized management of tax-bureaus is a necessary requirement of the overall situation of taxation work at present. 1 to improve tax quality of work contains two aspects: