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图说丨数电发票额度调整申请步骤
蓝色柳林财税室·2025-08-20 00:55

Core Viewpoint - The article discusses the implementation of the "Management Measures for Tax-Related Professional Services" aimed at standardizing tax-related professional services, protecting taxpayer rights, and optimizing the business environment in China [10][20]. Group 1: Significance of the Management Measures - The primary significance of the Management Measures is to enhance the regulatory framework for intermediary service institutions, ensuring they operate with integrity and comply with legal responsibilities [10]. - The measures aim to improve the quality of tax-related professional services and safeguard the interests of both the state and taxpayers [10]. Group 2: Content of Tax-Related Professional Services - Tax-related professional services include tax declaration agency, general tax consulting, and long-term professional tax advisory services [11]. - Services also encompass tax compliance planning, tax-related verification, and other tax-related matters such as bookkeeping and invoice management [12]. Group 3: Simplification of Information Reporting - Tax authorities will utilize information systems to streamline the reporting of tax-related professional service institutions, generating annual service summaries to aid in internal management and risk prevention [13]. Group 4: Real-name Management - Tax authorities will implement real-name verification for tax agents authorized by taxpayers, ensuring proper documentation of the employment or agency relationship [14]. Group 5: Credit Management Mechanism - A credit code system will be established for tax-related professional service institutions and personnel, promoting transparency and accountability through digital identification [15]. Group 6: Supervision and Inspection - Tax authorities will conduct supervision and inspections of tax-related professional services to ensure compliance with regulations and maintain the integrity of tax collection [16]. Group 7: Handling Violations - A graduated approach will be taken for handling violations by tax-related service institutions, ranging from warnings to penalties, depending on the severity of the infractions [17][18]. Group 8: Regulation of Tax Officials - Tax officials are prohibited from interfering in the operations of tax-related professional service institutions and must maintain confidentiality regarding sensitive information [19]. Group 9: Relationship with Other Regulations - The Management Measures complement existing regulations and will take precedence in case of inconsistencies with previous tax-related service management rules [20].