税务师

第一部分为案例：首先，ABC税务师事务所简介。

The fist part is the case , first , about ABC Certified Tax Agent firm .

经历了创业期和成长期的艰辛后，ABC税务师事务所已走上高速发展之路。其次，ABC税务师事务所薪酬管理体系。

Experiencing the start-up period and the growth period , ABC Certified Tax Agent firm has embarked on high-speed development . Second , The salary management system of ABC Certified Tax Agent firm .

第二部分为案例分析：首先，ABC税务师事务所薪酬管理产生问题的成因分析。

The second part is the analysis of the case . First , the causes of the problems which arise in the current salary management system .

ABC税务师事务所在哈尔滨税收征管改革不断深化，市场经济体制不断完善，第三产业发展较快的背景下，顺应市场经济的客观需求而成立起来的。

ABC Certified Tax Agent firm was established to conform to the objective needs of the market economy , when the tax administration reform was deepened in Harbin , the market economy was further improved and the third industry developed rapidly .

由于哈尔滨经济的不发达等原因造成了该行业竞争异常激烈，ABC税务师事务所遇到了困难，由于薪酬体系的不完善，事务所人才流失严重，影响了事务所的正常发展。

Due to the Economic underdevelopment in Harbin , the competition is fierce in the Certified Tax Agent firms industry . And ABC Certified Tax Agent firm encounters confuse . Because the salary system is imperfect , the brain drain of the firm is severe .

世界各国注册税务师制度比较与借鉴

The Comparison and Consult of Certified Tax Agents Institution in World Countries

发挥注册税务师行业在服务税收征管中的作用

Bringing Certified Tax Agent Industry into Full Play in Tax Collection and Administration

我国注册税务师制度环境探讨

A Study on Certified Tax Agents System Circumstances

我的税务师们让我花点钱

My accountants are telling me to spend money

新时期我国注册税务师行业发展政策分析

Analysis on Certified Tax Agent Industry Development Policies in China in the New Period

我国注册税务师行业的法律规制研究

Research on the Legal Regulation and Restriction of the Certified Public Tax-Expert Vocation in China

展望中国注册税务师行业的未来，我们充满信心。

Looking to the future of China 's CTAs industry , we are full of confidence .

代理机构的形式有税务师事务所、会计师事务所、税务咨询公司等。

The forms of agency include tax accounting firm , public accounting firm , tax consulting firm , etc.

三是法制的健全将为中国注册税务师发展提供更加坚实的基础。

Thirdly , the improvement of legal system will lay solid foundation for the development of CTAs industry .

会员资料，阿拉木图道德，代码如何选择翻译，注册税务师会员目录，链接。

Membership information , ATA Code of Ethics , How to Select a Translator , CTA membership directory , links .

由此可见，中国注册税务师行业的市场空间和行业队伍建设的发展空间是巨大的。

Therefore , the market capacity and team construction of China 's CTAs industry has huge room of further development .

如果你想雇佣一个税务师，那么你可能想要知道他办公室的颜色。

If you 're thinking of hiring a tax accountant , you might want to note the color of his office .

她拥有中国注册会计师、中国律师、中国法律顾问、中国注册税务师专业资格。

She also got qualifications of CICPA , Attorney of China , Law Consultant of China , Tax Agent of China .

注册税务师行业是随着我国税收征管改革的不断深化而发展起来的一个新兴行业。

Certified tax agent industry is a new industry which came into being with the development of tax collection and administration .

公司注销产生的会计审计，聘用律师和税务师的费用。

The expenditures on accounting , auditing , and the employment of lawyers and tax agents during the cancellation of the company .

委托人因注册税务师的过失所受损害，是注册税务师民事责任成立的必要条件之一。

Because of his error , the client receives losses , this is one of the essential conditions of tax affairs civil liability .

注册税务师的民事法律责任的发生、承担与消灭都受制于注册税务师执业的内容和性质。

The occurrence , commitment and disappearance of the civil liability of the CTA are all subject to the license contents and nature of CTA .

我国的注册税务师制度主要由两部分构成：注册税务师协会和注册税务师事务所与注册税务师。

Our certified tax system mainly consists of both : " certified tax agents association " and " certified tax firm and certified tax " .

由于不同的注册税务师与注册税务师事务所的法律关系各不相同，导致他们的权利义务、法律地位也各不相同。

Due to the different certified tax and certified tax firm legal relationship each are not identical , leads to their rights and obligations and legal status are also different .

注册税务师行业是对税务代理行业的继承和发展，它是税务代理行业发展到一定阶段的必然结果。

The certified public tax-expert vocation is the inheritance and development of the tax deputy vocation . It is the inevitable result of the tax deputy vocation developing into certain phase .

要进一步推动注册税务师行业的发展，就应当首先在理论上回应注册税务师制度在实践中遇到的问题。

To further promoting the development of industry of certified tax agents , it should first of all in theory system of certified tax agents in response to problems in practice .

但由于税务师事务所的法定业务较少、规模较小以及市场竞争激烈等原因导致了税务师事务所行业发展较慢。

However , some reasons , for example , few legal businesses , small in scale and intense market competition , lead to the slow development of the Certified Tax Agent firm .

我国的《注册税务师资格暂行规定》对税收筹划的肯定已表明了我国企业已有税务筹划的权利。

The affirmation of tax planning in " temporary regulation of the qualification of certified tax accountant " indicated that the enterprises have right to plan their to get the objective of tax saving .

注册税务师运用自己的专业知识，根据税收法律、法规的规定对委托人的纳税事项进行代理，维护委托人的利益，成为税务机关和纳税人之间的中介。

Based on the tax laws and regulations on tax matters , CTAs use their professional knowledge to safeguard the interests of the agent , to become the intermediary between the tax authority and taxpayers .

相比较之下，我国注册税务师制度确立时间较短，制度建设比较落后，没有形成经济、有效的制度结构。

In comparison with other countries ' certified Tax Agents institution , the establishment time of ours is shorter , the system development is backward , and it has not form economic and efficient system construction .