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一、《资本市场涉税服务业务规则——特殊税务处理合规性审核》的编写背景我国资本市场形成于九十年代初期,之后出现快速发展的态势。2014年6月国务院印发了《关于促进市场公平竞争维护市场正常秩序的若干意见》(国发〔2014〕20号),其中提出“支持会计师事务所、税务师事务所、律师事务所、资产评估机构等依法对企
First, the ”capital market tax services business rules - special tax compliance review“ written background China’s capital market was formed in the early nineties, followed by the rapid development of the situation. In June 2014, the State Council issued ”Several Opinions on Promoting Fair Market Competition and Maintaining a Fair Market Order“ (Guo Fa [2014] No.20), in which it proposed ”to support accounting firms, tax law firms, law firms, assets Assessment agencies and other enterprises according to law