Core Viewpoint - The article outlines the procedures and requirements for tax-related professional service institutions to submit special reports to tax authorities, emphasizing the importance of compliance with the regulations set by the State Administration of Taxation [3][5]. Group 1: Reporting Requirements - Tax service institutions, including tax firms, accounting firms, and law firms, must submit relevant business information to the tax authorities by March 31 of the year following the completion of professional tax advisory, tax compliance planning, tax certification, and tax situation review services [3][5]. - The submission process involves logging into the electronic tax bureau, selecting the appropriate service category, and filling out the required information on the special report submission interface [4]. Group 2: Policy Basis - The reporting requirements are based on the State Administration of Taxation Order No. 58, which establishes a system for collecting business information related to tax services and mandates the submission of relevant business element information [5]. - The announcement from the State Administration of Taxation further clarifies that tax service institutions must submit the "Special Business Report Element Information Collection Form" by the specified deadline [5]. Group 3: Taxpayer Guidance - A specific case is discussed regarding a company that transitioned from a small-scale VAT taxpayer to a general VAT taxpayer, clarifying that it cannot deduct VAT on purchases made before the transition if it did not meet certain conditions [9][10]. - The article emphasizes that taxpayers must have recorded and accurately accounted for their business results to qualify for VAT deductions, highlighting the importance of compliance with tax regulations [12].