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2014年,国务院决定首批取消包含“注册税务师”在内的11项职业资格许可和认定事项。笔者认为,应正确认识此项改革是新一届政府简政举措的一部分。在后续的文件可以看到,国家加大了对注税行业的扶持力度。同时,要认识到注税行业具有的发展优势。一、价值资源注册税务师拥有核心的税法知识和实务经验,不仅能灵活运用税收法律法规,而且能贯通会计处理和业务管理。任何业务安排,必然带来纳税影响。现实
In 2014, the State Council decided to cancel the first 11 professional licensing and accreditation matters including “CTAs”. The author believes that this reform should be properly recognized as part of the government’s new government coup. As can be seen in the follow-up documents, the state stepped up its efforts to support the tax-paying industry. At the same time, we must recognize the taxpaying industry has the development advantages. First, the value of resources registered tax agent has a core tax knowledge and practical experience, not only flexible use of tax laws and regulations, but also through accounting and business management. Any business arrangement will inevitably bring tax impact. reality