近年来,在各级税务机关的大力支持下,全国注税行业得到又快又好的发展,取得了明显的成效,但行业发展和行业管理工作中仍存在一些不足。首先,执业行为有待进一步规范,执业水平有待进一步提高。主要表现在:一是少数税务师事务所之间为抢揽业务,竞相压价,恶性竞争的情况仍然不同程度的存在,不仅侵害了多数事务所的利益,也给行业形象造成不良影响。二是少数事务所在执业过程中,不警惕执业风险,不注重执业质量,没有依法依规、公正独立开展执业,影响了企业和税务机关对涉税服务、 In recent years, with the vigorous support of the tax authorities at all levels, the country’s tax-payer industry has achieved rapid and good development with obvious achievements. However, there are still some shortcomings in the industry’s development and industrial management. First of all, the practice of behavior to be further standardized, the level of practicing needs to be further improved. Mainly manifested in the following: First, the situation between a few taxation firms in order to snatch business and compete for price reduction and vicious competition is still to varying degrees. This not only infringes the interests of most firms but also adversely affects the image of the industry. Second, in the course of practicing, a few law firms did not guard against practicing risks, did not pay attention to the quality of practicing, did not practice lawfully and independently, and practiced lawlessly and independently and affected enterprises and taxation authorities on tax-related services,