7月20日,中国注册税务师协会发布了修订后的《注册税务师执业准则制订工作规划纲要》(以下简称《准则规划纲要》),新《准则规划纲要》提出引入了风险导向理念,形成了质量控制准则、业务准则和职业道德准则与一般技术性准则、具体业务准则及指南的有机联系的整体,使注税行业执业准则体系趋于完整,将会全面推进事务所的质量管理和系统 On July 20, the China Institute of Certified Public Accountants released the revised Outline of the Work Plan for the Establishment of Certified Public Taxpayers’ Practitioners (hereinafter referred to as the “Guidelines for Planning Guidelines”). The new “Guidelines for Planning Guidelines” introduced the concept of risk-orientation and formed a The combination of quality control guidelines, business guidelines and professional ethics guidelines with general technical guidelines, specific business guidelines and guidelines provides an integrated system of practice guidelines for the tax-paying industry and will fully promote the quality management and systems of the firm