注册税务师考试《税务代理实务》知识点：涉税服务.doc

注册税务师考试《税务代理实务》知识点：涉税服务
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of accountability, redress of orders and prohibitions. Strengthrs and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist8
中华会计网校 会计人的网上家园

of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
　　2、业务约定书生效后，签约双方发现相关事项没有约定、约定不明确或发生变化的，可以签订补充协议或重新签订业务约定书；业务约定书生效后，服务目的、对象、时限、报告使用等基本事项发生重大变化，税务师事务所应当要求与委托方签订补充协议或重新签订业务约定书。
　　（4）由于税务师事务所未履行或不适当履行规定的执业义务，故意过失出具虚假业务报告或实施违约侵权行为，造成委托方产生实际损失的，委托方除按规定承担本身的税收法律责任外，税务师事务所应就合同责任部分按照约定金额承担赔偿责任。
　　下列情形均属于未履行或不适当履行执业义务行为：
　　①未注意到政策更新或对政策判断、理解出现偏差造成失误；
　　②在委托涉税事宜的执业工作中因运用方法不当或收集、处理纳税数据信息不当；
　　③超越法定委托权限，在委托方不知情或未得到委托方确认情况下，以委托方名义擅自办理涉税事宜；
　　④违反职业道德行为规范，对委托涉税事宜进行盲目执业；
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of accountability, redress of orders and prohibitions. Strengthening the honesty and self-discipline of leading cadres honesty in politics and education work, enhance leaders ability to resist
of accountability, redress of orders and prohibitio