近年来,我国注税行业发展取得可喜成绩。广大注册税务师忠于职守,依法履职,为维护纳税人合法权益、提高税法遵从度作出了重要贡献。《注册税务师职业道德规范(试行)》(以下简称《规范》)的制定,对于解决注税行业职业道德建设方面存在的问题,提高注册税务师队伍的整体素质和执业水平,培养良好的注册税务师职业素养具有重要意义。《规范》系统、全面地阐述了注册税务师的职业道德标准,对于加强行业职业道德教育、完善注册税务师 In recent years, China’s tax-tax industry has made gratifying achievements. The majority of Certified Tax Agents are loyal to their duties and perform their duties in accordance with the law. They have made important contributions to safeguarding the legitimate rights and interests of taxpayers and improving the compliance with tax laws. The establishment of “Certified Tax Accountants Professional Ethics (Trial)” (hereinafter referred to as “the Code”) is of great significance in solving the existing problems in the construction of professional ethics in tax-paying professions, improving the overall quality and practicing level of the registered tax agents and fostering a good registration Tax professionalism is of great significance. “Normative” system, comprehensively expounded the registered tax professional ethics standards, to strengthen the professional ethics education, improve the CTA