陈女士是自己所在会计师事务所的发起人。她同时具有注册会计师和注册税务师资格,希望自己有更好的发展,她与三个合伙人商量,想再开一家税务师事务所。他们的事务所已包括了税务代理这项业务,几个合伙人没有再合作意向。陈女士便与另外两个朋友成立了一家税务师事务所,主要经营税务代理业务。陈女士是税务师事务所的法人代表及董事长, Ms. Chen is the founder of my accounting firm. She also holds the qualifications as a certified public accountant and certified tax agent, hoping that she will have a better development. She discussed with three partners and wanted to open another tax agency. Their firm already includes a tax agent for the business, and several partners have no further intention to cooperate. Ms. Chan and a couple of other friends set up a tax office, mainly engaged in tax agency business. Ms. Chen is the legal representative and chairman of the tax office,