一文读懂丨涉税专业服务机构实名制代理办税

Core Viewpoint - The article discusses the requirements and procedures for tax-related professional service institutions to report their basic information and obtain credit codes before providing services to clients [5][10]. Group 1: Basic Information Collection - Tax-related professional service institutions must report their basic information to tax authorities before providing services, and this information should be updated as necessary [5]. - Institutions can log into the electronic tax bureau to complete the basic information reporting process [6]. Group 2: Personnel Information Reporting - Institutions must report information about their tax service personnel through the electronic tax bureau, ensuring that all personnel details are accurate and up-to-date [7][8]. Group 3: Credit Code Application - Tax authorities assign credit codes to institutions and personnel based on their reported information, which is essential for transparent operations [10]. - Specific conditions must be met for both institutions and personnel to apply for credit codes, including having a normal tax registration status and not being listed in the dishonesty record [11]. Group 4: Agreement Element Information Collection - The article outlines the process for collecting agreement element information, which can be initiated by either the client or the tax service institution [12]. - If the service includes tax declaration representation, the client must confirm the agreement through the electronic tax bureau [12][13]. Group 5: Tax-related Professional Services - Tax-related professional services encompass various activities, including tax declaration representation, general tax consulting, and tax compliance planning [15]. - Institutions must report specific services before providing them, particularly those involving tax declaration representation [15].