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随着市场经济的发展与法制意识的逐步完善,税务代理在我国经济建设中越来越占据着重要地位。1994年,国家税务总局建立了税务代理制,并在全国试行。近年来,税务代理行业发展迅猛,代理人队伍不断壮大。 1996年11月,为加强对税务代理行业的管理,提高税务代理专业技术人员的素质,规范税务代理行为,国家人事部和国家税务总局联合发布了《注册税务师资格制度暂行规定》,并据此于1999年1月正式颁布了《注册税务师执业资格考试实施办法》。
With the development of market economy and the gradual improvement of the awareness of legal system, tax agencies occupy an increasingly important position in the economic construction of our country. In 1994, the State Administration of Taxation established a tax agency system and piloted it throughout the country. In recent years, the rapid development of the tax agency industry, agent team has grown. In November 1996, in order to strengthen the management of the tax agency industry, improve the quality of the tax agency professional technicians and standardize the tax agency activities, the Ministry of Personnel and the State Administration of Taxation jointly issued the Interim Provisions on the System of Qualifications for Certified Tax Agents, and according to In January 1999, this formally promulgated the “Certified Tax Agent Practice Qualification Examination”.