在税务规章中，杂项可能总是最大的一项。

In tax rules, miscellaneous may be always the largest category.

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为了提供税务服务，注册会计师必须在具有全面会计知识的同时，拥有广泛的税法、税务规章和法庭裁决方面的知识。

To render tax services, the CPA must have extensive knowledge of tax statutes, regulations, and court decisions, as well as a through knowledge of accounting.

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国家税务总局制定的税务部门规章，不属于本办法所称的税收规范性文件。

The departmental tax rules and regulations formulated by the State Administration of Taxation do not fall into the category of tax regulatory documents as mentioned in these Measures.

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