美国纳税代理人的法定监管权限之争  

Debate on the Authority of Statutory Regulation of Tax Agent in the U.S.

作　　者：殷德全[1] 宋衍蘅[2] 

机构地区：[1]中国注册会计师协会 [2]浙江大学

出　　处：《中国注册会计师》2014年第10期118-123,共6页The Chinese Certified Public Accountant

摘　　要：2014年7月，美国注册会计师协会在美国哥伦比亚特区联邦地方法院提起诉讼，要求法院停止美国国内税务署（IRS）最近推出的纳税代理人备案登记制度和名为自愿参加的培训项目。该培训项目是美国国内税务署在其推出的纳税代理人强制备案登记制度被判无效后推出的新举措。In July 2014,the American Institute of Certified Public Accountant(AICPA) filed a lawsuit in the federal district court of Columbia,requiring ceasing the system of recording and registration of tax agent and the called volunteer training program that developed by the Internal Revenue Service(IRS).The AICPA believes the program violate the laws in the U.S..It is meaningful for the development of Chinese accountancy profession to know the background of the suit,the processes and debates of previous suits,and to understand the debate on regulatory authority of tax agent in the U.S.o The article focuses on the current situation of the tax agent profession in the U.S.,the regulatory demands of IRS,the position of other related organizations and their reactions.

关 键 词：美国注册会计师协会 代理人 监管权限 纳税 备案登记制度 地方法院 培训项目 提起诉讼 

分 类 号：D971.2[政治法律—法学] DD912.2