做大做强是注册税务师行业发展的必然趋势。近年来,在中税协做大做强战略的引领下,我国相继诞生了一批集团化税务师事务所,这是税务师事务所自身发展到一定阶段的迫切需要,也是注税行业调整结构、转变发展方式的有效途径。随着集团化效应的逐步显现,集团化之路得到行业内外的广泛认可和积极支持。 Bigger and stronger is the inevitable trend of CTA industry development. In recent years, under the guidance of the tax system’s making bigger and stronger, a batch of group tax offices have been established in our country. This is an urgent need of the tax office itself to develop to a certain stage. It is also an adjustment structure of the tax industry , An effective way to change the mode of development. With the gradual appearance of the collectivization effect, the road to collectivization has been widely recognized and actively supported both inside and outside the industry.