2011年12月,国家税务总局先后以第67号公告和国税函707号正式发布了《关于税务师事务所公告栏有关问题的公告》和《关于加强注册税务师行业管理的通知》。这是促进注册税务师行业发展的重大制度性政策,两项政策字字珠玑、铿锵有力,既解决了历史问题,又明确了现实举措,同时指引了发 In December 2011, the State Administration of Taxation successively issued Announcement on Relevant Issues on the Tax Affairs Office Bulletin Board and Notice on Strengthening the Administrative Management of CTAs with Notice No. 67 and No.707 Guo Shui-han. This is a major institutional policy to promote the development of the CTA industry. The two policies are well known and powerful. They not only solve the historical problems but also clarify the actual measures and at the same time guide the development of the