企业聘请税务顾问巳在一些地方出现,它在辅导企业依法纳税,防止税务干部以言代法,侵犯企业利益等方面发挥了积极作用。我们认为各级主管部门对此应予重视,并解决以下几个具体问题。一、企业聘请税务顾问是一件严肃的事,一般应由具有中级税务经济师职称的人员担任。建议比照律师事务所或会计师事务所的办法,成立税务经济事务所或税务咨询服务公司(或暂由各地税务学会代办),税务顾问由它们审定派出。在职税务人员不能担任企业顾问。二、聘请税务顾问要签订合同,明确税务顾问的职责、权利和报酬。税务顾问可向企业提供税法变动信息,解答有关问题,审查或草拟有关文书, Tax consultants hired by enterprises have appeared in some places. They have played an active role in advising enterprises to pay taxes in accordance with the law, preventing tax cadres from speaking on behalf of law, and infringing the interests of enterprises. We think competent authorities at all levels should pay attention to this and solve the following specific problems. First, enterprises to hire tax consultants is a serious matter, generally should have a mid-level tax economist job title staff. It is suggested that a tax law firm or a tax consultancy service company (or, for the time being, be commissioned by the local tax institutes) should be set up in the same way as a law firm or a certified public accountant, and the tax consultants will be authorized by them. In-service tax officers can not be business consultants. Second, to hire tax consultants to sign a contract, a clear tax adviser’s duties, rights and remuneration. Tax consultants may provide enterprises with information on changes in tax laws, answer relevant questions, review or draft relevant documents,