Core Viewpoint - The continuous exposure of illegal activities by tax intermediaries aims to maintain tax order and protect taxpayer rights, highlighting the need for compliance and ethical practices in the industry [1][2]. Group 1: Tax Intermediaries' Role and Issues - Tax intermediaries play a crucial role in connecting tax authorities with market entities, assisting in lawful tax handling and promoting compliance [1]. - Some intermediaries engage in illegal practices such as issuing false invoices and aiding tax evasion, undermining the integrity of the industry [1][2]. - The actions of "black intermediaries" not only violate legal boundaries but also disrupt tax administration and harm the interests of taxpayers [1][2]. Group 2: Regulatory Measures and Compliance - The government has established clear legal and regulatory frameworks for the conduct of tax intermediaries, delineating what is permissible and what is not [2][3]. - Tax authorities are implementing punitive measures such as credit score deductions and inclusion in key regulatory lists to ensure compliance among tax intermediaries [2]. - The focus on exposure and punishment serves as a necessary means to regulate the industry ecosystem rather than an end goal [2]. Group 3: Importance of Professional Guidance - There is a significant demand for professional tax advisory services among businesses, which should prioritize compliance over risky shortcuts [2][3]. - Companies are advised to verify the qualifications of tax service providers and remain vigilant against illegal schemes that promise tax savings [3].

Core Viewpoint - The tax authorities in various regions of China have exposed and dealt with multiple cases of tax-related violations involving tax intermediary agencies, highlighting the serious social harm caused by illegal activities in this sector [1][2]. Group 1: Cases of Tax Violations - Four typical cases of tax violations were reported, involving tax intermediary agencies in Shanxi, Inner Mongolia, Anhui, and Heilongjiang, where practices included issuing false VAT invoices and misusing identities of companies [1][2]. - The cases illustrate a range of illegal activities, from direct tax violations to collusion with tax officials, indicating a systemic issue within the tax intermediary sector [2]. Group 2: Regulatory Framework - The recently implemented "Management Measures for Tax Professional Services (Trial)" provides detailed regulations on penalties for tax intermediary violations, establishing a comprehensive regulatory framework [2]. - The framework aims to create a closed-loop system for monitoring tax intermediary practices, covering everything from institutional entry to the execution of services [2].