(2) Intermediate tax administrator CTM: competent for the position of tax supervisor and tax manager, mastering the tax management functions of enterprises, such as managing daily tax-related affairs of enterprises, coordinating external tax-related relations, and using tax-related laws and regulations to resolve tax-related risks of enterprises.

(3) CTM, a senior tax administrator: competent for the post of tax director, able to master the tax reform policy, analyze the reform trend, and accordingly provide tax-saving planning for enterprise economic tax payment, formulate the tax-related management system within the enterprise, coordinate the tax-related relations inside and outside the enterprise, safeguard the legitimate rights and interests of the enterprise, and resolve the major tax-related risks of the enterprise.

(4) What will be involved after the tax reform.