Part four: perfect Chinese legal regulation and restriction on the certified tax agents industry.

第四部分：我国注册税务师法律规制的完善建议。

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The Certified Tax Agents is a new agency vocation in China, and the system circumstances of human culture, legal and economic demand the improvement of the system.

我国注册税务师作为刚刚兴起的一个中介行业，其人文环境、法制环境、经济环境要求加快行业立法、明确法定业务、加强行业监管、提高注册税务师整体素质。

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For their part, the agents fear that if they are registered, they will have to pay a good deal more tax..

代理商们也害怕，如果注册了，作为一种义务，他们可能不得不缴纳更多的税款。

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Tax and customs agents now will be able to compare better what Argentines declare to the customs and tax agencies with what their credit card bills say.

FORBES: Argentina Begins Tracking All Credit Cards

S. before the U.S. Tax Court and advising agents who were conducting audits and collecting tax assessments.

NEWYORKER: Leap of Faith

She is a moving force behind IRS plans announced earlier this year requiring all tax preparers to register with the agency and, unless they are licensed as lawyers, accountants or trained tax specialists called enrolled agents, be tested and take continuing education.

FORBES: Drilling Drowns Out Worried Big-Time Tax Pros