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]

Core Viewpoint - The article highlights the ongoing crackdown on illegal tax intermediary practices in China, emphasizing the need for compliance and ethical conduct among tax intermediaries to maintain market order and protect taxpayer rights [1][2]. Group 1: Tax Intermediary Violations - Tax authorities have exposed eight cases of illegal activities by tax intermediaries across various regions, marking the third such exposure this year [1]. - These "black intermediaries" engage in practices such as issuing false invoices and facilitating tax evasion, which disrupts tax administration and harms the interests of taxpayers [2][3]. - The involvement of tax intermediaries in illegal activities not only damages industry reputation but also leads to significant economic losses for small and medium enterprises [2]. Group 2: Legal Framework and Regulations - Legal regulations clearly define the boundaries for tax intermediaries' practices, establishing strict compliance requirements [4]. - The "Tax Collection and Administration Law Implementation Rules" outline penalties for tax intermediaries that facilitate tax evasion, including confiscation of illegal gains and fines [4][5]. - New regulations set to be implemented in 2025 will further clarify the scope of tax services and establish a credit and risk management system for tax intermediaries [5]. Group 3: Compliance and Professional Ethics - Tax intermediaries are urged to adopt a compliance-oriented mindset and integrate legal and ethical standards into their operations [7]. - The importance of maintaining professional integrity and providing quality services is emphasized as essential for gaining public trust and ensuring long-term success [7]. - Tax intermediaries play a crucial role in supporting small businesses, which require professional guidance to navigate tax regulations without resorting to illegal practices [7].

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].