内容摘要：

注册税务师行业是随着我国税收征管改革的不断深化而发展起来的一个新兴行业。本文以福建省注册税务师行业为例，论述了注册税务师行业与税收征管的关系，分析了现行税收征管中存在的问题，并提出如何充分发挥注册税务师行业的作用、服务税收征管工作的具体措施和建议。

关键词：注册税务师　税收征管

abstract：certified tax agent industry is a new industry which came into being with the development of tax collection and administration. taking certified tax agent industry in fujian province as an example, the paper discusses the relationships between certified tax agent industry and tax collection and administration, analyses current issues and puts forward concrete policy measures on how to bring certified tax agent industry into full play serving tax collection and administration.

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