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会计师事务所税务代理问题探讨 被引量:2

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摘要 会计师事务所开展税务代理业务是事务所战略转型的重要一步,但是近年来发生的事务所为客户恶性避税的丑闻引发了人们对事务所税务代理问题的关注。本文从会计师事务所从事税务代理业务角度,分析了其发展现状及存在的问题,并提出了相关建议。
作者 戚晓丽
机构地区 浙江财经大学
出处 《财政监督》 2015年第34期49-50,共2页
基金 浙江财经大学校级研究生科研项目一般课题"审计师行业专长与客户避税程度--基于审计任期的视角"的中期研究成果
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