涉税专业服务相关业务答疑系列（四）

Core Viewpoint - The article discusses the regulations and procedures for tax-related professional services, emphasizing the importance of accurate reporting and verification of tax service agreements between taxpayers and tax service providers [1][2]. Group 1: Tax Service Agreement Reporting - Tax service providers must report the essential elements of the service agreement to tax authorities accurately [1]. - For certain services like tax declaration and other tax matters, the reporting must occur before the service is provided, with timely updates based on actual circumstances [1]. - Other services, such as general tax consulting and tax compliance plans, require reporting within 30 days of signing, changing, or terminating the agreement [1]. Group 2: Verification of Tax Agents - Tax authorities are required to verify the identity of tax agents authorized by taxpayers or withholding agents [2]. - The verification process ensures that agents operate within the scope of their authorization [2]. Group 3: Procedures for Tax Service Personnel - Tax service personnel can use the agency channel for bulk declarations by logging in and selecting the batch processing option [3]. - A feature for bulk zero declarations allows for the submission of tax forms that meet zero declaration criteria [5]. - After confirming the accuracy of the submission, the system provides feedback on the declaration results [6]. Group 4: Handling Cross-Regional Tax Matters - Tax service personnel can report and register cross-regional tax matters through the agency channel by following specific navigation paths in the electronic tax system [12]. - There are two methods for unbinding personnel identity information from the authorized enterprise, either through individual or corporate login [12][13]. Group 5: Issue Resolution for Bulk Zero Declarations - If a bulk zero declaration operation indicates that some enterprises have issued invoices incorrectly, the tax service personnel should contact the tax authority for further investigation [14].