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加强注税行业领军人才的培养,是贯彻落实《注册税务师行业“十二五”时期发展指导意见》的重要措施之一。本文从理论与实际的结合上较深刻地论述了注税行业领军人才的培养及选拔、使用问题,比较全面地阐述了注税行业领军人才的本质特征、素质能力结构,并提出了有针对性的“因材施教”措施,对于实施行业人才培养战略,推进行业人才队伍建设和领军人才建设,具有深刻的启迪和实践意义。同时,对于全行业加强人才队伍建设研究以及各种类、各等级人才的内涵、能力、特性、培养选拔的研究,都有一定的借鉴意义。
Enhancing the training of leading taxpayers is one of the important measures to implement the “Guiding Opinions on the Development of the Period in the Twelfth Five-year Plan” of the CTA Industry. This article discusses the training, selection and use of the leading taxpayers professionally from the combination of theory and practice, and expounds the essential characteristics and the ability structure of the taxpaying professionals more comprehensively, “Measures in accordance with their aptitude ” measures, for the implementation of the industry strategy of personnel training, promote the construction of industry personnel and the construction of the leading talent, with profound inspiration and practical significance. At the same time, there is some reference for the entire industry to strengthen the research on the construction of qualified personnel and the connotation, ability, characteristics and cultivation and selection of all kinds and ranks of qualified personnel.