Under the condition of planned economy, the business activities of Chinese enterprises are directly controlled by the state, and the operators and owners of enterprises are the same subject. Enterprise accounting has become a tool to deal with the interests of the state and enterprises, and the integration of financial accounting and tax accounting is an inevitable historical choice.
With the deepening of economic system reform and the continuous improvement of modern enterprise system, diversified ownership structure and creditor's rights structure have replaced the pattern of government investment dominating the world, which requires the government to realize macro-control of various economic activities of enterprises through tax policies, regulations and monetary policies. Therefore, it is particularly important for enterprises to safeguard their own rights and interests and avoid risks reasonably and legally.
In order to promote the establishment of a market economy, the state has carried out extensive reforms in the accounting system and tax system, and has successively promulgated new tax laws and new accounting standards. The gap between the two is widening, and financial accounting no longer integrates the requirements of financial and tax laws, but follows accounting standards. The tax law is also striving for independence, as can be seen from the first tax treatment of assets in the tax law. Therefore, the social demand for accountants with tax-related qualifications will become more and more urgent and important.
To sum up, in this big environment, according to the Decision on Further Strengthening Talent Work issued by the Central Committee and the State Council on February 26, 2003, "enterprise management talents should be recognized by society and investors" and "the evaluation of professional and technical talents should be recognized by society and industry". The Decision of Central the State Council on Deepening Education Reform and Promoting Quality Education points out that "the system of paying equal attention to academic qualifications and vocational qualification certificates shall be implemented in the whole society". "the State Council's Decision on Vigorously Promoting the Reform and Development of Vocational Education" points out that it is necessary to "improve the system of academic certificates, training certificates and vocational qualification certificates". Article 8 of Chapter 1 of the Vocational Education Law clearly points out: "The implementation of vocational education should be based on the actual needs, adapt to the occupational classification and occupational grade standards formulated by the state, and implement the system of academic diplomas, training certificates and vocational qualification certificates." After more than a year's market research, tax agents strengthen the post construction of tax agents and carry out the qualification certification of employees, which is to strengthen enterprises to pay taxes according to law in the new period and situation. The tax agency will play an important role in safeguarding the legitimate rights and interests of enterprises, avoiding tax risks of enterprises, improving the level of tax management of enterprises, and enhancing the tax-related handling and contingency capacity of enterprises. At the same time, it is also reducing the cost of enterprises; Improve the management level of enterprises, enhance their competitiveness and safeguard their legitimate rights and interests; Promote the healthy development of the national tax environment; It is of great practical significance to implement the national tax policy reasonably and legally.