操作指引丨涉税专业服务代理办税权限授予操作步骤

Core Viewpoint - The article discusses the procedures and requirements for granting tax agency authorization to tax professional service institutions, emphasizing the need for proper documentation and compliance with tax regulations [6][15]. Group 1: Authorization Process - Tax professional service institutions must obtain authorization from clients before providing tax declaration or other tax-related services [6]. - The authorization process involves submitting agreement element information, which must be confirmed by the taxpayer [6][7]. - After successful submission, if the service includes "tax declaration agency" or "other tax matters agency," a confirmation will be sent to the client [11]. Group 2: Operational Steps - To grant tax agency authorization, clients must log into the electronic tax bureau and navigate to the relevant sections for tax professional service management [8]. - Clients can add new agreements or import existing ones using a template for bulk submission [9]. - Once the client agrees to the authorization, the tax agency authorization is successfully granted [13]. Group 3: Compliance Requirements - Tax professional service institutions are required to report the business delegation agreement element information to tax authorities accurately [7][15]. - The reporting must occur before providing services for certain types of tax professional services and must be updated as necessary [15].