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党的十八届四中全会提出了“建设中国特色社会主义法治体系,建设社会主义法治国家”的总目标。实现这一总目标,必须坚持立法先行。中共中央办公厅、国务院办公厅印发的《深化国税、地税征管体制改革方案》中,对规范和发挥涉税专业服务社会组织在优化纳税服务、提高征管效能等方面的积极作用提出了明确要求。税务师事务所和税务师作为涉税专业服务的主要提供者,是纳税服务体系和税收征管制度的重要社会力量,亟需出台相应的法律制度,规范税务师行业整体发展。
The Fourth Plenary Session of the 18th CPC Central Committee put forward the overall goal of “building a socialist legal system with Chinese characteristics and building a socialist country ruled by law.” To achieve this general goal, we must uphold the legislative precedence. In the “Plan for Deepening the Reform of the State Taxation and Local Tax Collection and Management System” promulgated by the General Office of the CPC Central Committee and the General Office of the State Council, it has put forward specific requirements on regulating and giving play to the active role of tax-related specialized social organizations in optimizing tax services and improving the efficiency of collection and management. Tax law firms and tax auditors as the main providers of tax-related professional services are the important social forces in the tax service system and tax collection and management system. The corresponding legal system is urgently needed to regulate the overall development of the tax division industry.