涉税专业服务管理

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涉税专业服务执业每一课之《涉税专业服务机构报送协议要素篇》
蓝色柳林财税室· 2025-05-24 15:01
Core Viewpoint - The article outlines the procedures and requirements for tax-related professional service institutions to report service agreements and information through the new electronic tax bureau system, emphasizing the importance of compliance and the consequences of failing to adhere to regulations [2][4][8]. Group 1: Reporting Procedures - Tax-related professional service institutions must log in to the new electronic tax bureau using their unified social credit code and the agent's identification details to report agreement information [2][4]. - The process involves submitting agreement details, including service categories and personnel, and can be done in bulk by importing a completed template [2][4][6]. - If the service project includes tax declaration agency services, confirmation from the client is required to complete the agreement collection [3][4]. Group 2: Agreement Management - Institutions must confirm the agreement information after submission by logging into the system and approving the details under their pending tasks [5][6]. - Any changes or termination of the service agreement must be reported to the tax authority within 30 days of the change [5][6]. Group 3: Compliance and Consequences - Failure to report service agreements or business information as required may lead to warnings, credit score deductions, or being classified as a high-risk entity by the tax authority [8]. - Serious violations can result in public announcements of non-compliance and the requirement for the institution to handle tax matters in person with the client [8].
【关注】《涉税专业服务管理办法(试行)》5月1日起实行,这些要点别错过!
蓝色柳林财税室· 2025-05-02 01:00
Core Viewpoint - The article discusses the new "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Taxation Administration, which will take effect on May 1, 2025, highlighting the differences from the previous 2017 regulations and emphasizing the enhanced legal framework and compliance requirements for tax-related services [1][2]. Summary by Sections 1. Legal Hierarchy Differences - The new regulations are published in the form of departmental rules, providing higher legal authority compared to the previous announcement format [1]. 2. Scope of Application Differences - The new measures apply to both tax-related service institutions and personnel providing services within the People's Republic of China, expanding the scope of regulation [1]. 3. Differences in Tax-Related Service Content - The new regulations categorize tax-related services into general and specific types, with a focus on compliance. The term "tax planning" has been changed to "tax compliance plan," and other service terms have been adjusted for clarity [1]. 4. Real-Name System Management Differences - The new rules strengthen real-name management by requiring tax-related service institutions and personnel to report their basic information to tax authorities before providing services [1]. 5. Credit Management Differences - Introduction of a "credit code" system, allowing real-time display of the credit status of institutions and individuals through QR codes, enhancing transparency in operations [2][3][4]. 6. Business Information Collection Differences - The new regulations specify the timing for reporting business information based on service type, improving the timeliness of information supervision [5]. 7. Supervision and Inspection Differences - The new measures detail the circumstances, content, and methods for tax authorities to supervise and inspect the practice of tax-related services, enhancing operational clarity [6]. 8. Handling and Penalty Differences - The new regulations clarify the handling of violations, penalty standards, and the responsibilities of tax authorities, aiming to standardize the behavior of tax-related service institutions and personnel [8].
今起,这些新规将影响你的生活!
证券时报· 2025-05-01 05:03
Group 1 - The new Rural Collective Economic Organization Law will take effect on May 1, 2025, ensuring that members' rights are protected, including recognition of new members due to childbirth, marriage, adoption, or policy-related migration [1] - The State Council's regulations on handling foreign-related intellectual property disputes will also be effective from May 1, allowing for countermeasures against discriminatory restrictions imposed by foreign countries on Chinese citizens and organizations [1] - The Supreme People's Court's new rules on prepayment consumption disputes will invalidate unfair clauses such as non-refund policies for health reasons, effective from May 1 [2] Group 2 - The new national standard for after-sales service will be implemented on May 1, introducing various service types including delivery, extended warranty, and product recycling, along with digital service methods like remote diagnosis and smart customer service [3] - A new standard for unconditional return services will be effective from May 1, mandating that non-face-to-face sales operators provide a seven-day unconditional return policy [4] Group 3 - The new Residential Project Standards will take effect on May 1, setting minimum height requirements for new residential buildings and improving sound insulation standards [6] - The National Financial Regulatory Administration will strengthen supervision of universal life insurance products, allowing adjustments to minimum guaranteed interest rates and prohibiting the development of universal life insurance with terms shorter than five years, effective from May 1 [8] Group 4 - The new management measures for tax-related professional services will be implemented on May 1, promoting the use of information technology to enhance the credibility and accountability of tax service institutions [9] - The revised Fire Statistics Management Regulations will take effect on May 1, clarifying that fire statistics should not be used as direct evidence for civil compensation or as performance evaluation indicators for fire safety [10] Group 5 - The revised Beijing Fire Protection Regulations will be effective from May 1, prohibiting the obstruction or damage of fire facilities and imposing fines for violations [12] - The Tianjin Prepayment Management Measures for elderly care institutions will take effect on May 1, limiting prepayment periods to a maximum of five months and capping deposits at 20,000 yuan per individual [14] Group 6 - The revised Jilin Meteorological Disaster Prevention Regulations will be effective from May 1, mandating the inclusion of meteorological disaster prevention knowledge in school curricula [16] - Jiangsu Province will eliminate tolls for 101 ship locks starting May 1, significantly reducing transit times and lowering logistics costs for businesses [19] Group 7 - Fujian Province will replace the elderly preferential certificate with the resident ID card policy, effective May 1, allowing elderly individuals to enjoy the same benefits with their ID cards [21] - The Shandong Administrative Mediation Measures will take effect on May 1, allowing parties to apply for mediation through various means, including online and telephone [23] Group 8 - Hunan Province will establish a technology innovation fund to support small and medium-sized technology enterprises, effective May 1 [25]