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近年来,我国注册会计师行业在《国务院办公厅转发财政部关于加快发展我国注册会计师行业若干意见的通知》的大力支持下,取得了很大成绩。与此同时,我国税收领域对中小企业发展也实行了许多优惠政策,会计师事务所的发展面临新的形势,会计师事务所的发展与当前的税改政策息息相关,值得认真研究。一、税收政策的支持是会计师事务所发展的重要因素会计师事务所作为社会监督机构,通过他们的专业服务,为保障国家税收、
In recent years, China’s CPA industry has made great achievements with the strong support from the “General Office of the State Council forwarded the Ministry of Finance’s Opinion on Speeding up the Development of Some Opinions of CPA Industry in China”. At the same time, many preferential policies have also been implemented for the development of SMEs in China’s taxation field. The development of accounting firms is facing a new situation. The development of accounting firms is closely related to the current tax reform policy and deserves careful study. First, the support of tax policy is an important factor in the development of accounting firms Accounting firms as social supervision agencies, through their professional services, in order to protect the national tax revenue,