“十二五”时期,注册税务师行业将以加快发展为主题。如何加快发展?笔者认为,在大力推动行业做大做强的同时,抓好中小税务师事务所的发展是关键和基础。因此,加强中小税务师事务所的内部治理机制建设已成当务之急,也是注税行业加快发展之本。税务师事务所由小到大、由弱到强 “Twelve-Five ” period, the registered tax agent industry will speed up development as the theme. How to speed up the development? I believe that, in promoting the industry bigger and stronger at the same time, do a good job small and medium tax office development is the key and foundation. Therefore, to strengthen the internal governance mechanism of small and medium-sized tax office has become a top priority, but also to speed up the development of tax-based industry. Tax firms from small to large, from weak to strong