中央推进供给侧结构性改革,包括“去产能、去库存、去杠杆、降成本、补短板”五大任务。这一战略决策的实施和深化,必将伴生出巨大的税收问题和新的涉税服务需求。税务师行业作为涉税专业服务的主力军,应抓住机遇、顺势而为,瞄准市场、开拓业务,加快转型、赢得发展。笔者认为,在供给侧结构性改革背景下,税务师在做好所得税汇算、土地增值税清算等传统业务基础上,应积极拓展以下业务。一、企业兼并与重组的涉税服务 The central government will push forward structural reforms on the supply side, including the five tasks of “going to capacity, going to inventory, deleveraging, lowering costs and making up shortcomings.” The implementation and deepening of this strategic decision will inevitably lead to huge tax issues and new tax-related service needs. As the main force of tax-related professional services, the tax division should seize the opportunity and take the opportunity to target the market, open up business, accelerate the transformation and win development. In the author’s opinion, under the background of supply-side structural reforms, tax auditors should actively expand the following businesses on the basis of well-established traditional businesses such as the settlement of income tax and the settlement of land value-added tax. First, corporate mergers and restructuring of tax-related services