税务师事务所的业务质量管理和风险防控是影响行业发展的核心问题,国家税务总局和中税协近些年先后出台了包括《涉税服务基本准则》《涉税鉴证基本准则》《事务所质量控制规则》等30项执业准则和规则(以下统称“执业规则”)。这些规则是税务师行业发展十几年执业规范的总结,对税务师从事的主要业务和各个业务环节都做了规范性要求。本文重点谈一下相关规则的应用。一、执业规则制定体现的基本原则一是体系性原则。税务师执业规则包含了业务规 Tax management firm’s business quality management and risk prevention and control are the core issues affecting the development of the industry. In recent years, the State Administration of Taxation and the China Tax Association have successively promulgated the “Basic Guidelines for Tax-related Services” and the “Basic Guidelines for Tax-related Certification” Quality Control Rules “and other 30 practice guidelines and rules (hereinafter collectively referred to ” practice rules "). These rules are tax lawyer industry development practice a dozen years of summary, to the tax division engaged in the main business and all aspects of the business have made normative requirements. This article focuses on the application of the relevant rules. First, the practice of rule-making reflects the basic principle of First, the system principle. Tax Practitioners practice rules include business rules