一图了解丨涉税专业服务管理知识点

Core Viewpoint - The article discusses the management measures for tax-related professional services, emphasizing the importance of compliance, internal control, and quality management within tax service institutions [1]. Group 1: Compliance and Internal Control - Tax service institutions are required to strengthen compliance construction and improve internal control systems according to the norms of tax-related professional services [3]. - Institutions must establish a business record system to document the execution process and create working papers, ensuring that tax reports and documents are signed and stamped before delivery to clients [3]. Group 2: Responsibilities of Tax Service Institutions - Institutions must provide accurate invoices based on the tax classification codes corresponding to the services offered [3]. - There is a requirement for tax service personnel to participate in continuing education and business training to enhance their professional capabilities [3]. Group 3: Tax Authority Oversight - The tax authority will inspect the internal system construction of tax service institutions, their submitted basic information, and their professional qualifications [3]. - The inspection will also cover the execution of service business norms, retention of tax reports and documents for review, and other supervisory matters [3].