中税协发〔2014〕044号各省、自治区、直辖市和计划单列市注册税务师协会:为提升注册税务师行业职业道德水平,促进注册税务师及税务师事务所依法执业,诚信经营,提高行业社会公信力,中税协制定了《注册税务师职业道德规范(试行)》,并经五届三次常务理事会审议批准,现印发给你们,自2014年10月1日起施行。2014年9月24日 Tax Association [2014] No. 044 Association of CTAs of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: To promote the professional ethics standards of CTAs and promote the practice of registered tax agents and taxation firms in accordance with the law, operate with credit and improve the industry Social credibility, the tax co-ordination of the “Certified Tax Accountants Code of Ethics (Trial)” and reviewed and approved by the Third Five-year Standing Council, are now being issued to you, since October 1, 2014 into effect. September 24, 2014