In 2015, the first issue of “The Certified Tax Agents” publishes an article of Mr. Ning Ma, partner of Horizon CPA Limited. The name of this article is “Strengthening three abilities, promoting development of tax industry”.

　　Mr. Ma presents his viewpoints in his article: “If tax professionals want to promote development of tax industry, they need to strengthen following three abilities:

　　1. Tamping professional ability, abiding by professional morality and strengthening individual competence of certified tax agent;

　　2. Proficient in governmental purchasing invitation to tender, strengthening organizational ability of tax agency;

　　3. Promoting standardizing construction of tax industry, raising professional quality and strengthening industrial competence of certified tax agents