涉税专业服务机构代理业务授权与办理

Core Viewpoint - The article emphasizes the importance of real-name verification for tax agents authorized by taxpayers and withholding agents, ensuring that tax matters are handled within the authorized scope [4][5]. Summary by Sections Authorization and Verification - Tax authorities must conduct real-name verification for tax agents authorized by taxpayers and withholding agents. This includes confirming the employment or agency relationship through the tax information system [4]. - The verification process ensures that agents operate within the authorized scope when handling tax matters [4]. Agent Business Process - The process for agent business includes initiating requests through the electronic tax bureau, where agents select the service items and the system automatically notifies the principal taxpayer for confirmation [5]. - Once the principal taxpayer agrees, the authorization for tax representation is successfully established [5]. Agent Business Operations - Authorized agents log into the electronic tax bureau, inputting necessary credentials to access the system for single or batch tax filings [6]. - For corrections, agents can navigate to the relevant section in the electronic tax bureau to initiate the correction process for tax filings [6]. Hot Issues - Taxpayers must bind their electronic tax bureau accounts with their clients to facilitate batch filings [7]. - Certain functionalities may be limited for agents, such as obtaining invoice statistics, unless specific service categories are selected during the authorization process [8].