执业每一课丨税务师事务所行政登记政策篇

Core Viewpoint - The article emphasizes the importance of compliance and quality in the tax service industry, highlighting the launch of the "Every Practice Counts" series by Jiangsu Taxation to support the development of tax-related professional services and protect taxpayers' rights [3]. Group 1: Administrative Registration Policies - Tax firms must have partners or shareholders who are tax agents, certified public accountants, or lawyers, with tax agents constituting more than 50% [5]. - The legal representative of a limited liability tax firm must be a shareholder [5]. - Tax agents, certified public accountants, and lawyers cannot serve as partners or shareholders in more than one tax firm simultaneously [5]. - The name of a tax firm cannot duplicate that of an already registered tax firm [5]. Group 2: Registration Procedures - Administrative registration must be completed within 20 working days from the date of obtaining a business license [6]. - Changes in registration must be completed within 20 working days from the date of business change [6]. - Termination of registration must occur before the cancellation of business registration [6]. - Required materials for registration include the administrative registration form, a copy of the business license, and partner or shareholder information [6][7]. Group 3: Processing Time and Conditions - The provincial tax authority will process administrative registration within 20 working days from the date of receiving the materials, with a public notice period of no less than 5 working days for compliant registrations [8]. - Changes in administrative registration will be processed within 15 working days [9]. - Changes that require registration include alterations to the firm's name, organizational form, business location, partners or shareholders, and legal representatives [10]. Group 4: Handling Non-compliance - If a tax firm’s registration does not meet the conditions, the tax authority will issue a notification of non-registration and announce it publicly [11]. - For compliant registrations, the tax authority will announce the relevant information on its website and send the registration details to the National Taxation Administration [12]. - If a firm obtains registration through deceit or bribery, the registration will be declared invalid and announced publicly [13]. Group 5: Branch Registration - Branch offices of tax firms are also required to undergo administrative registration, following the same procedures as the main office [14].