注税行业要持续不断地发展,就必须以维护国家利益、社会公众利益为出发点,其最为重要的前提就是:要强调注册税务师的独立性,强调注税行业是发挥社会作用的独立第三方。只有如此,才能在真正意义上发挥其联接企业和税务机关的桥梁作用。注税行业独立承担涉税鉴证职能,符合社会公众的需要,注册税务师独立履行涉税鉴证职能,逐渐为社会公众所 Tax tax industry to continue the development, we must safeguard the national interest, the public interest as the starting point, the most important prerequisite is: to emphasize the independence of registered tax accountants, tax tax industry is stressed that the independent third party to play a social role . Only in this way can we truly play the role of a bridge linking enterprises and tax authorities. Tax tax industry independently bear tax-related certification functions, in line with the needs of the public, CTA independently perform tax-related certification functions, and gradually for the public