税务师事务所是专职从事税务代理的工作机构,它可以是由税务师合伙设立的组织,或者是由一定数量的税务师发起成立的负有限责任的税务师事务所。税务师事务所是实行独立核算、自负盈亏的经济实体,是一种中介组织,提供专门的税务服务,类似律师事务所提供法律服务。税务师是指经全国统一考试合格,从事税务代理活动的专业人士。在我国,税务师不能单独执业,必须依托税务师所事务从事代理活动。税务代理指代理人接受纳税主体的委托,在法定的代理范围内依法代其办理相关税务事宜的行为。税务筹划是由Tax Planning意译而来,是指在纳税行为发生之前,在遵纪守法的前提下,通过对纳税主体的经营投资行为等的涉税事项做出事先安排,以少缴税或延迟纳税为目标的一系列策划活动。 A tax office is a full-time tax agency working organization. It can be a partnership established by a tax auditor or a limited liability tax office initiated by a certain number of tax agents. The tax office is an economic entity that conducts independent accounting and assumes sole responsibility for its profits and losses. It is an intermediary organization that provides specialized tax services and provides similar legal services to law firms. Tax accountants refer to professionals who have passed the national uniform examination and are engaged in tax agency activities. In our country, tax accountants can not practice independently and must rely on the practice of tax agents to carry out agency activities. Tax agency refers to the agent to accept the taxpayers commissioned by the statutory agency within the scope of the law on behalf of the relevant tax matters. Tax Planning is a free translation of Tax Planning. It refers to tax planning before the tax, under the premise of law-abiding, taxpayers through the business investment behavior and other tax matters to make advance arrangements to pay less tax or delay Tax planning for a series of planning activities.