近期,关于注册税务师等资格行政许可被取消的新闻引起行业内外的广泛关注。笔者认为,取消注册税务师资格行政许可对整个注税行业和其管理部门带来机遇及挑战。关于已取得注册税务师资格人员的后续管理和认定的问题,税务师事务所如何确定,行业还是否能存在发展等问题甚嚣尘上,亟待破题。回想上世纪末,尝试推行“三师合并”时的情形,尽管合并未按计划进行,但是站在现在的角度看,那次是注税行业发展的第一次重 Recently, news about the disqualification of registered tax agents and other administrative licenses has caused widespread concern both inside and outside the industry. The author believes that the abolition of the registration tax division qualification administrative license for the entire tax-paying industry and its management brings opportunities and challenges. With regard to the follow-up management and accreditation of certified tax officers who have obtained the qualification of a tax auditor, there are many issues that need to be resolved, such as how to determine the tax office and whether the industry can still exist or not. Looking back at the situation when trying to implement the “three-division merger” at the end of the last century, although the merger did not proceed as planned, from the current point of view, it was the first time that the tax-rebate industry was developing