税务师事务所

第一部分为案例：首先，ABC税务师事务所简介。

The fist part is the case , first , about ABC Certified Tax Agent firm .

第二部分为案例分析：首先，ABC税务师事务所薪酬管理产生问题的成因分析。

The second part is the analysis of the case . First , the causes of the problems which arise in the current salary management system .

经历了创业期和成长期的艰辛后，ABC税务师事务所已走上高速发展之路。其次，ABC税务师事务所薪酬管理体系。

Experiencing the start-up period and the growth period , ABC Certified Tax Agent firm has embarked on high-speed development . Second , The salary management system of ABC Certified Tax Agent firm .

ABC税务师事务所在哈尔滨税收征管改革不断深化，市场经济体制不断完善，第三产业发展较快的背景下，顺应市场经济的客观需求而成立起来的。

ABC Certified Tax Agent firm was established to conform to the objective needs of the market economy , when the tax administration reform was deepened in Harbin , the market economy was further improved and the third industry developed rapidly .

由于哈尔滨经济的不发达等原因造成了该行业竞争异常激烈，ABC税务师事务所遇到了困难，由于薪酬体系的不完善，事务所人才流失严重，影响了事务所的正常发展。

Due to the Economic underdevelopment in Harbin , the competition is fierce in the Certified Tax Agent firms industry . And ABC Certified Tax Agent firm encounters confuse . Because the salary system is imperfect , the brain drain of the firm is severe .

代理机构的形式有税务师事务所、会计师事务所、税务咨询公司等。

The forms of agency include tax accounting firm , public accounting firm , tax consulting firm , etc.

但由于税务师事务所的法定业务较少、规模较小以及市场竞争激烈等原因导致了税务师事务所行业发展较慢。

However , some reasons , for example , few legal businesses , small in scale and intense market competition , lead to the slow development of the Certified Tax Agent firm .

由于不同的注册税务师与注册税务师事务所的法律关系各不相同，导致他们的权利义务、法律地位也各不相同。

Due to the different certified tax and certified tax firm legal relationship each are not identical , leads to their rights and obligations and legal status are also different .

我国的注册税务师制度主要由两部分构成：注册税务师协会和注册税务师事务所与注册税务师。

Our certified tax system mainly consists of both : " certified tax agents association " and " certified tax firm and certified tax " .