Many individuals responsible for filing tax returns rely on experts (attorneys or accountants) to advise them about the legality of business transactions and tax law, provide proper documentation, and prepare and file required tax returns.

• 很多负有填报纳税申报表责任的个人依靠专家（律师或会计师）提供有关商事交易的合法性及税法的咨询意见、提供适当的法律文件，备制并且报送法律要求的纳税申报表。