"曝光与处罚不是目的，而是规范行业生态的必要手段。"上海国家会计学院副教授葛玉御认为，涉税中 介作为税收征管的重要纽带，其执业合规性直接影响税收征管质效。唯有刚性约束，持续强化全链条监 管，完善信用评价与惩戒机制，才能引导涉税中介回归"合法执业、专业服务"本源。以法治利剑规范涉 税中介执业边界，这既是维护税收公平的必然要求，也是推动行业健康发展、护航市场经济有序运行的 关键举措。 专家建议，对于广大纳税人缴费人而言，在选择涉税服务时务必核查机构资质，警惕"节税秘笈""避税 计划"等违法陷阱，通过合法合规的专业服务维护自身权益。（人民日报记者董碧娟） "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7人勾结涟源市税务局工作人员唐向成，利用他人身份信息在 涟源市注册成 ...

"除了《中华人民共和国税收征收管理法实施细则》以外，在2025年3月出台，5月1日起实施的《涉税专 业服务管理办法(试行)》作为部门规章，明确了涉税专业服务的八大类范围，涵盖纳税申报代办、专业 税务顾问、涉税鉴证等核心业务，同时建立以实名制为基础的'信用+风险'管理机制。该办法不仅规定 了动态信用积分、信用码管理等监管措施，更实现了管理与服务并重，通过简化信息报送、建立沟通机 制等措施，为合规涉税中介发展提供便利。同时，《涉税专业服务职业道德守则(试行)》《税务师事务 所及其从业人员与税务人员交往行为规定(试行)》等也从职业操守层面细化了行为规范。"施正文补充 道。 11月28日，上海、福建、江西、贵州、大连、深圳、天津、湖南等地税务部门集中曝光了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，这些"黑中介"不仅触碰了 法律红线，扰乱了税收征管秩序，也损害了纳税人缴费人权益。持续公布的案件也警示，涉税中介及其 从业人员必须摒弃短期逐利思维，坚守法律底线，依法依规开展执业，当好依法合规经营的桥梁，而不 是违规经营的推手。 "黑中介"违规执业严重危害市场经济秩序 涉税中介机构及其 ...

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]

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 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].

Group 1 - The article discusses the process for taxpayers to apply for a review of their tax credit evaluation results during the annual evaluation period, specifically for the year 2024 [1][2] - Taxpayers can submit a review application in March if they have objections to the pre-evaluation results [1][2] - The steps for applying for a review include logging into the electronic tax bureau, selecting the evaluation year, and submitting relevant supporting materials [3] Group 2 - The article differentiates between tax credit review and re-evaluation, stating that re-evaluation applies after the annual evaluation results are published until the next year's evaluation [3] - The process for applying for a re-evaluation is similar to that of a review, requiring taxpayers to log into the electronic tax bureau and submit supporting materials [3] Group 3 - The article mentions the "Tax Credit Management Measures" published by the State Administration of Taxation, which outlines the framework for managing taxpayer credit [5] - It emphasizes the importance of compliance and accurate reporting in tax-related matters [20][21]

Core Viewpoint - The article discusses the various types of tax-related professional services and the procedures for issuing invoices in compliance with tax regulations [4][5]. Group 1: Types of Tax-Related Professional Services - Tax-related professional services include: 1. Tax declaration agency 2. General tax consultation 3. Professional tax advisory 4. Tax compliance planning 5. Tax-related certification 6. Tax situation review 7. Other tax matters agency 8. Other tax agency services [4]. Group 2: Invoice Issuance Procedures - The process for tax-related professional service institutions to issue invoices includes: 1. Logging into the electronic tax bureau and selecting the appropriate business module [5]. 2. Entering the invoice issuance page and choosing the type of invoice to issue, either electronic or paper [5]. 3. Filling in the necessary billing information, including buyer and seller details, and selecting the correct tax classification code [5]. 4. Completing the invoice issuance by confirming all information and clicking the issuance button [5]. Group 3: Invoice Categories Corresponding to Services - The article outlines the invoice categories corresponding to various tax-related services, such as: 1. Tax declaration agency corresponds to tax declaration agency invoices 2. General tax consultation corresponds to general tax consultation invoices 3. Professional tax advisory corresponds to professional tax advisory invoices 4. Tax compliance planning corresponds to tax planning invoices 5. Tax-related certification corresponds to tax-related certification invoices 6. Tax situation review corresponds to tax situation review invoices 7. Other tax matters agency corresponds to other tax matters agency invoices 8. Other tax agency services corresponds to other tax services invoices [6]. Group 4: Regulatory Reference - The article references the "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Administration of Taxation, emphasizing the importance of compliance in issuing invoices [4][6].

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 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].