一、我国税务咨询代理业面临的机遇和挑战 我国税务咨询代理业作为第三产业中一个独立的行业,是随着经济体制改革的深入发展和社会主义市场经济的建立应运而生的。这门新兴行业在社会经济生活中有着特殊的地位、作用及其不可替代性。 党的十四大把建立社会主义市场经济体制作为改革发展的战略目标确定下来,并指出要大力发展第三产业。特别是党的十四届三中全会《中共中央关于建立社会主义市场经济体制 I. Opportunities and Challenges Facing China’s Tax Advisory Agency Industry As an independent industry in the tertiary industry, our tax advisory agency industry came into being as the in-depth development of the economic reform and the establishment of a socialist market economy. This emerging industry has a special status, role and irreplaceability in the socio-economic life. The 14th CPC National Congress set the establishment of a socialist market economic system as a strategic goal of reform and development and pointed out that it is necessary to vigorously develop the tertiary industry. In particular, the Third Plenary Session of the 14th Central Committee of the Communist Party of China on the establishment of a socialist market economic system