Workflow
涉税专业服务规范
icon
Search documents
执业每一课丨涉税专业服务“正负清单”
蓝色柳林财税室· 2025-07-27 08:03
Core Viewpoint - The article emphasizes the importance of compliance, integrity, and professionalism in the provision of tax-related services by tax service institutions and personnel, outlining both mandatory actions and prohibitions to ensure lawful and ethical practices [1][3]. Summary by Sections Compliance and Professional Standards - Tax service institutions and personnel must adhere to principles of independence, objectivity, and fairness while providing services, ensuring compliance with laws and regulations [1]. - Institutions are required to maintain accurate records and provide truthful information in tax documents, including invoices and service agreements [1][2]. Mandatory Actions - Tax service institutions must report their basic information to tax authorities before providing services and keep this information updated [1]. - They are required to conduct tax law education for clients to enhance tax compliance [1]. - Institutions must ensure that all services provided are in accordance with the relevant tax classification codes when issuing invoices [1]. Prohibited Actions - Institutions are strictly forbidden from providing illegal benefits such as bank accounts or invoices that could lead to tax evasion or fraud [3]. - Engaging in deceptive practices, such as bribery or misleading advertising, is prohibited [3]. - Institutions must not interfere with the duties of tax authorities or misrepresent tax policies [3]. Regulatory Framework - The article references several key regulations, including the "Tax Collection and Administration Law Implementation Rules" and the "Interim Measures for the Management of Tax Professional Services" [3]. Professional Development - Tax service personnel are encouraged to participate in ongoing education and training to maintain their professional competence [1].