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注册税务师行业在我国是一个新兴行业,关于这个行业法律和规章制度的建设也是一个新的课题。一般来讲,法律应具有超前性。但在我国,涉及一个行业的法律,往往视该行业的发展规模和社会影响力而制定,加上种种客观因素的影响和制约,使注册税务师行业法律和规章制度的建设严重滞后。本文通过对注册税务师行业产生以来法律规制状况的研究,提出加快该行业法制建设的思路。
CTA industry in our country is an emerging industry, the construction of laws and regulations on the industry is also a new issue. In general, the law should be forward-looking. However, in our country, the law involving an industry often depends on the scale of development and social influence of the industry, together with the influence and restriction of various objective factors, seriously lags behind the construction of CST law and rules and regulations. Based on the study of the status of legal regulation since the CTA industry emerged, this paper puts forward the idea of accelerating the legal system construction in this industry.