Core Viewpoint - The article provides a detailed guide on the procedures and requirements for tax-related professional service agencies to log in and manage their agency business through the electronic tax bureau, emphasizing the importance of compliance with regulations and the necessary prerequisites for operation [2][3][4]. Group 1: Agency Business Login - The agency business login allows tax service personnel to set up agent accounts to handle tax matters on behalf of clients, requiring prior submission of basic information and completion of real-name authentication [2]. - Only tax service agencies with a credit rating of TSC5 or above can utilize the bulk declaration feature [2]. Group 2: Operation Steps - The login process involves selecting the "Agency Business" option on the electronic tax bureau, entering the agency identification number, service personnel's ID number or phone number, and personal user password [3]. - After successful login, personnel can select the client company to manage tax-related tasks [3]. Group 3: Bulk Declaration - After logging in, tax service personnel can access the bulk declaration interface, which displays a list of current declarations for the client companies, allowing for various operations such as filling out forms, viewing, canceling, and making payments [4]. - The article references the National Taxation Administration's regulations that outline the responsibilities and rights of both the taxpayer and the tax service agency when handling tax matters [4].

欢迎扫描下方二维码关注： 第四步：根据实际情况填写申请额度类型、有效期起 止及申请理由等相关信息。 第五步:下拉至附件资料模块,上传相关资料后, 点击【申请】 - 回 第六步：提交申请后，会跳出提交成功提示， 点击【确定】,等待主管税务机关审核 ECH | 000 查询审批进度及查看文书步骤: 进入【 发票额度调整申请 】模块后，界面下方显示已 提交的发票额度调整申请记录。纳税人也可以在页面 上方选择申请日期起止时间、申请调整额度类型、审 核状态,进行记录筛查,并下载相应文书。 发票调额审批常见问题及答 1、问: 申请数电发票额度调整需要上传资料吗? 需要上传什么资料? 答．如您申请的额度与近半年申报销售情况不 适配，建议上传与申请调增金额相匹配的购销 合同、固定资产情况表等材料。因此，为提高 发票赋额调整的一次性通过率，建议您在提交 申请时视企业前期销售情况提供相关材料。 2、问：为什么我月初开票时，显示发票的剩余 额度还是上个月月末的数额? 答:纳税人在完成增值税申报前，可以按照上月 剩余发票额度目不超过当月发票总额度的范围内 开具发票。纳税人按规定完成增值税申报且比对 通过后，系统刷新额度，可以按照当月 ...

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Core Viewpoint - The article discusses the procedures and requirements for registering and managing tax-related professional services through the national electronic tax bureau, emphasizing the importance of accurate data entry and compliance with regulations [6][7]. Group 1: Registration Process - The process for tax-related professional service institutions includes entering basic information, adding personnel, and submitting required documentation [6]. - After completing the initial registration, any changes to the information can be made through the management section of the electronic tax bureau [6]. Group 2: Reporting Requirements - Institutions are required to submit various reports, including annual reports and specific reports, with a total of 1,332 reports submitted for 2024 [7]. - The article highlights the importance of maintaining accurate records and timely submissions to ensure compliance with tax regulations [7].

Core Viewpoint - The article discusses the recent policy changes regarding "reverse invoicing" in the resource recovery industry, addressing common questions and concerns from businesses [3]. Group 1: Policy Overview - The "reverse invoicing" policy aims to streamline tax processes for resource recovery enterprises, allowing them to issue invoices for recovered resources, which can enhance cash flow and reduce tax burdens [3]. - The policy is designed to encourage resource recycling and promote sustainable practices within the industry [3]. Group 2: Common Questions - Businesses frequently inquire about the eligibility criteria for the "reverse invoicing" policy, including the types of resources that qualify and the documentation required [3]. - There are concerns regarding compliance and the potential for audits, prompting the need for clear guidelines from tax authorities [3]. Group 3: Implementation Challenges - Companies face challenges in adapting to the new invoicing system, particularly in training staff and updating accounting practices to align with the policy [3]. - The article highlights the importance of ongoing communication between businesses and tax authorities to ensure smooth implementation and address any arising issues [3].

Core Viewpoint - The article discusses the regulatory framework and compliance requirements for tax service institutions and personnel, emphasizing the importance of credit evaluation, internal controls, and adherence to tax laws to enhance tax compliance and service quality [3][7][21]. Group 1: Tax Service Institutions' Responsibilities - Tax service institutions must submit business commission agreements and relevant information to tax authorities before providing services, and update this information as necessary [2][3]. - Institutions should strengthen compliance, establish internal control systems, and promote tax law awareness among clients to improve tax compliance [2][3][21]. - A record-keeping system must be established to document the execution process and produce tax reports, which should be signed and stamped by the responsible personnel [2][3]. Group 2: Credit Evaluation System - Tax authorities will implement a five-level credit evaluation system for tax service institutions, ranging from TSC5 (highest) to TSC1 (lowest) [3]. - Credit records will be maintained through a combination of credit points and negative records, incentivizing good practices among tax service personnel [3][7]. Group 3: Inspection and Compliance - Tax authorities will conduct inspections focusing on internal systems, qualifications, and compliance with service norms of tax service institutions [4][21]. - Various inspection methods include on-site checks, document retrieval, and interviews to ensure compliance with regulations [4][21]. Group 4: Penalties and Consequences - Institutions failing to comply with reporting requirements or providing false information may face credit point deductions, lower credit ratings, or be classified as untrustworthy [5][6][7]. - Serious violations can lead to public announcements of untrustworthiness and require joint appearances with clients at tax authorities [8][9]. Group 5: Exemptions from Penalties - Tax service institutions may be exempt from penalties if they can prove that the violations were due to the personal actions of their personnel and not related to the institution itself [11].

Core Viewpoint - The article discusses the management measures for tax-related professional services, emphasizing the importance of compliance, internal control, and quality management within tax service institutions [1]. Group 1: Compliance and Internal Control - Tax service institutions are required to strengthen compliance construction and improve internal control systems according to the norms of tax-related professional services [3]. - Institutions must establish a business record system to document the execution process and create working papers, ensuring that tax reports and documents are signed and stamped before delivery to clients [3]. Group 2: Responsibilities of Tax Service Institutions - Institutions must provide accurate invoices based on the tax classification codes corresponding to the services offered [3]. - There is a requirement for tax service personnel to participate in continuing education and business training to enhance their professional capabilities [3]. Group 3: Tax Authority Oversight - The tax authority will inspect the internal system construction of tax service institutions, their submitted basic information, and their professional qualifications [3]. - The inspection will also cover the execution of service business norms, retention of tax reports and documents for review, and other supervisory matters [3].

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].

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].

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]