Core Viewpoint - The article provides a comprehensive guide on how to collect agency agreements through the electronic tax bureau, detailing the types of tax-related professional services and the operational steps involved in managing these agreements [2][3]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include general and specific services, where general services cover tax declaration agency, tax consultation, and other tax-related matters [2]. - Specific tax-related services must be conducted by qualified institutions such as tax firms, accounting firms, or law firms, with relevant documents signed by certified professionals [3]. Group 2: Operational Guidelines - To manage agency agreements, users must log into the electronic tax bureau and navigate to the relevant service management section [5]. - Users can add new agreements, import agreements in bulk, and must submit the information after completion [5][6]. - Upon successful submission, if the service includes tax declaration agency, a confirmation task will be sent to the client for approval [6]. Group 3: Information Query and Reporting - Taxpayers can query their recognized tax types through the electronic tax bureau, allowing them to view detailed information about their tax obligations [12][14]. - The process for adding supplementary tax types involves selecting the necessary tax items and submitting them for approval by the tax authority [18].

Core Viewpoint - The article discusses the new regulations and procedures for issuing tax-related professional service invoices, emphasizing the importance of compliance with the established protocols to prevent irregularities in tax practices [4][6]. Group 1: Tax-Related Professional Services - The article outlines specific categories of tax-related professional services that require invoicing, including tax declaration agency, general tax consulting, professional tax advisory, tax compliance planning, tax certification, tax situation review, and other tax matters [5]. - Each service type is associated with a corresponding tax classification code that must be used when issuing invoices [5]. Group 2: Invoice Issuance Process - The process for issuing invoices involves mandatory verification of existing agreements before an invoice can be generated, ensuring that all services are properly documented [4][6]. - Tax service providers must accurately report service agreements in the electronic tax bureau system before issuing invoices, with a one-day waiting period for binding invoices to agreements [6][9]. Group 3: Agreement Submission Steps - To submit service agreements, tax service providers must log into the electronic tax bureau, navigate to the relevant sections, and input necessary information to create or import agreements [7][8]. - A maximum of 30 service agreements can be submitted simultaneously, and client confirmation is required for successful agreement collection [8]. Group 4: Invoice Generation Steps - After the agreement is confirmed, providers can proceed to the invoice issuance page, select the type of invoice, and fill in the required buyer and seller information [9].

Core Insights - The tax authorities have intensified the crackdown on illegal tax intermediary activities, with 484 cases investigated this year, reinforcing tax law authority and economic order [1][2] - Several regions, including Shanghai and Shenzhen, have exposed multiple illegal cases involving tax intermediaries, marking the third round of such disclosures this year [1] - Tax intermediaries play a crucial role in assisting businesses with tax compliance, but some engage in illegal practices that undermine market order [1][2] Group 1 - The tax authorities have taken punitive measures against tax intermediaries, including listing them as untrustworthy entities [1] - Some intermediaries have been found to facilitate tax evasion through fraudulent invoicing and illegal tax planning [1][2] - A specific case involved a tax intermediary colluding with tax officials to issue fraudulent VAT invoices, resulting in a total of 504 fake invoices worth 260 million yuan [2] Group 2 - The tax department has implemented comprehensive regulations for tax intermediaries, enhancing oversight from entry to practice [3] - The new management measures, effective from May 1, 2023, include a real-name system and a credit management mechanism for tax service providers [3] - Experts emphasize the importance of strict regulation and credit evaluation to ensure tax intermediaries operate within legal boundaries, which is essential for maintaining tax fairness and promoting healthy industry development [3]

国家税务总局数据显示，今年以来共查处违规涉税中介484户，对相关机构和从业人员依法采取列为涉 税服务失信主体等惩戒措施，有力维护了税法权威和经济秩序。前不久，上海、福建、江西、贵州、大 连、深圳、天津、湖南等多地税务部门依法查处并曝光8起涉税中介违法违规案件。这也是今年税务部 门第三次集中曝光涉税中介违法违规案件。 涉税中介主要开展纳税申报代办、一般税务咨询、专业税务顾问、税务合规计划、涉税鉴证、纳税情况 审查及其他税务事项代办等服务。涉税中介机构及其从业人员作为连接税务机关与经营主体的专业力 量，在帮助经营主体依法处理涉税业务、助力合规经营等方面发挥了积极作用。然而，少数黑中介违规 执业，严重危害了市场经济秩序。 "今年以来，税务部门明显加大了对涉税中介违法案件查处的曝光力度，形成了持续震慑。"深圳大学经 济学院副教授陈志刚认为，这些黑中介利用专业优势触碰法律底线，严重损害了行业信誉，给被代理的 中小企业带来重大经济损失，同时也损害了国家税收安全，扰乱公平竞争的市场秩序。 此次公布案件中有一起是涉税中介勾结税务人员虚开增值税发票牟利。2021年至2023年，湖南涟源市娄 涟财务管理有限公司实际控制人谢久华等 ...

Core Points - The "Regulations on Tax-related Professional Services in Hainan Free Trade Port" will be implemented on November 1, marking the first local regulation in China to standardize tax-related professional services [1][2] - The regulation aims to support the high-quality development of modern service industries in Hainan Free Trade Port, especially as it approaches its customs closure operation [1] Group 1: Regulatory Framework - The regulation establishes a framework that draws from existing laws such as the Asset Appraisal Law and the Certified Public Accountant Law, defining the scope of services applicable to tax-related professional services in the free trade port [1] - It includes various service providers such as tax firms, accounting firms, law firms, bookkeeping agencies, and customs agencies, covering seven types of services including tax declaration assistance and general tax consulting [1] Group 2: International Collaboration - The regulation facilitates cross-border tax services and investment financing, allowing foreign tax service providers to participate in local services under national and local regulations [1][2] - It encourages industry associations to create international and digital platforms to enhance service alignment with international standards and promote global cooperation [1] Group 3: Talent Development - The regulation addresses the shortage of international tax talent in Hainan by allowing foreign professionals to take tax certification exams and supporting collaboration with foreign institutions [2] - This initiative aims to strengthen local firms' international business capabilities to better serve cross-border tax needs of enterprises [2] Group 4: Service Assurance - The regulation emphasizes a balance between management and service, establishing a trust system for tax-related professional services, where tax authorities will recognize the integrity and professionalism of reports and opinions from service providers [2] - It aims to assist tax authorities in ensuring tax revenue collection while helping market entities fully utilize preferential policies [2]

Core Viewpoint - The "Regulations on Tax-Related Professional Services in Hainan Free Trade Port" will take effect on November 1, marking a significant step in the high-quality development of modern service industries in Hainan Free Trade Port and establishing the first local regulation to standardize tax-related professional services in China [1][3]. Group 1: Regulatory Framework - The regulations aim to enhance the implementation of special tax systems and ensure that tax authorities can collect all due revenues while enabling businesses and individuals to fully enjoy tax benefits [1][3]. - The regulations are expected to facilitate the smooth operation of the special tax system, promoting trade and investment flow in Hainan Free Trade Port [1]. Group 2: International Engagement - The regulations focus on three main areas to align with international standards: - Innovating cross-border tax services to meet the needs of cross-border personnel and investment [3]. - Expanding industry openness by allowing foreign tax service institutions and personnel to participate in local services [3]. - Promoting internationalization of industry associations to enhance cooperation and compliance with international rules [3]. Group 3: Scope of Services - The specific tax-related professional services outlined in the regulations include tax declaration agency, general tax consulting, professional tax advisory, tax compliance planning, tax certification, and tax situation review [5].

Group 1 - The article emphasizes the importance of issuing invoices in accordance with the law and regulations, highlighting that tax service institutions must issue invoices truthfully and accurately without engaging in fraudulent practices [3][4][5] - It outlines the specific tax service categories and their corresponding product codes that tax service institutions should use when issuing invoices, ensuring compliance with tax classification standards [4][5] - The article provides a detailed process for issuing invoices through the electronic tax bureau, including steps for logging in, selecting invoice types, and entering necessary information [6][7][8][10] Group 2 - The article specifies that tax service institutions without the qualifications of tax firms, accounting firms, or law firms are prohibited from engaging in certain specialized tax services, including tax consulting and compliance planning [5] - It includes a table listing various business types, their corresponding project names, and product codes, which serves as a reference for tax service institutions when issuing invoices [5] - The article also mentions the requirement for tax service institutions to handle invoice changes or cancellations simultaneously with any changes to their tax registration status [18]

Core Viewpoint - The article discusses the importance of tax-related professional services and outlines the various services provided by tax service institutions, emphasizing compliance with tax laws and regulations [4][5]. Group 1: Tax Professional Services - Tax professional services include tax declaration agency, general tax consultation, long-term tax advisory, tax compliance planning, tax verification, tax situation review, and other tax-related agency services [4][5]. - The services aim to assist taxpayers and withholding agents in accurately reporting taxes and ensuring compliance with tax regulations [4][5]. Group 2: Service Categories - The main categories of services include: - Tax declaration agency services, which involve preparing and signing tax declaration forms [5]. - General tax consultation services for daily tax matters [5]. - Long-term professional tax advisory services for complex tax issues [5]. - Tax compliance planning to align business activities with tax laws [5]. - Tax verification services to confirm the legality and authenticity of tax matters [5]. - Tax situation reviews commissioned by administrative or judicial bodies [5]. - Other tax-related agency services, including bookkeeping and tax refund applications [4][5].

Core Viewpoint - The article outlines the credit scoring system for tax-related professionals, detailing the criteria and scoring rules for various qualifications and services provided, emphasizing the importance of maintaining accurate and complete information for credit evaluation [2][8]. Group 1: Basic Information - Real-name information that is complete and accurate scores 5 points; incomplete or inaccurate information does not score [2]. - Tax-related professional qualifications, including tax advisors, certified public accountants, and lawyers, score 5 points each, and these points can be accumulated [2]. - Membership in tax-related professional associations scores 3 points, with a maximum of 3 points for this category [2]. Group 2: Credit Level Evaluation - The credit level of the tax service institution affects scoring: TSC5 level scores 10 points, TSC4 level scores 7 points, and TSC3 level scores 3 points; other situations score no points [2]. - If the tax service institution changes, the score is calculated based on the new institution's credit level [2]. - For individuals working in multiple institutions, the score is based on the lowest credit level among them [2]. Group 3: Professional Records - The scoring for tax declaration agency services is tiered based on the number of clients served within a year, with different scoring rates for different ranges of clients [2]. - For general tax consulting, providing services to the same client more than once in a year scores 1 point, while serving multiple clients accumulates points [2]. - For tax planning and various tax verification services, points are awarded based on the number of times services are provided to clients within a year, with specific points assigned for each type of service [2]. Group 4: Credit Rating Standards - The tax authority uses a scoring system based on the completeness of tax payment information, starting from 100 points for complete records, with deductions for missing information [8]. - Direct classification as D-level occurs for entities involved in serious tax violations, such as tax evasion or fraudulent activities [10][11]. - D-level entities face strict measures, including limitations on invoice usage and increased monitoring [17][19].

Core Viewpoint - The recent exposure of four tax-related illegal cases involving intermediary agencies highlights the urgent need for regulatory oversight and the importance of ethical practices within the tax service industry [1][2]. Group 1: Industry Overview - The tax service industry has rapidly developed, serving over 100 million tax-related entities in China, with a significant majority being small and medium-sized enterprises (SMEs) that require tax services [1]. - The industry acts as a crucial link between businesses and tax authorities, providing services such as tax declaration, general tax consulting, and professional tax advisory [1]. Group 2: Challenges and Risks - The industry is facing intense competition, leading to a phenomenon of "involution" characterized by low-price competition, which has resulted in some unscrupulous individuals violating legal boundaries for short-term gains [1]. - Such short-sighted behaviors not only endanger the individuals involved but also threaten the overall ecological balance of the industry [1]. Group 3: Regulatory Measures - The tax authorities are enhancing regulatory frameworks to manage tax intermediaries more effectively, with the introduction of the "Intermediary Tax Service Management Measures (Trial)" aimed at shifting from policy guidance to legal regulation [1]. - There is a call for increased efforts from relevant departments to combat tax-related illegal activities and to innovate regulatory methods to purify the industry environment [2]. Group 4: Recommendations for SMEs - SMEs are encouraged to improve their risk prevention capabilities by thoroughly verifying the qualifications of tax service providers and being cautious of illegal schemes such as "tax-saving secrets" and "tax avoidance plans" [2].