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政企协同赋能 优化营商新生态 泰来县税务局联合营商局举办涉税专业服务机构政商沙龙
Sou Hu Cai Jing· 2025-11-26 08:46
此次政商沙龙座谈会的举办,有效畅通了政企沟通渠道,凝聚了协同共治的思想共识。下一步,泰来县税务局将联合营商局健全常态化沟通机制,持续优化 服务举措、强化政策赋能,与涉税专业服务机构携手共进,为泰来县营商环境持续优化注入强劲动能。 会上,县税务局工作人员紧扣《涉税专业服务机构管理办法》,解读TSC信用等级评价指标、提分路径及扣分红线,明确信用码领用、检查监督与合规经营 标准,为机构规范执业提供指引。会议强调,涉税专业服务机构需坚守合规底线、强化专业能力,以高质量服务助力纳税人缴费人降本增效、防范涉税风 险。同时,县营商局负责人介绍"码上诚信""信用代证"、信用修复及报告应用政策,说明诚信经营对行政审批、评先评优的利好,同时向四家涉税专业服务 机构征求意见建议。与会机构代表围绕新型涉税专业服务机构高质量发展路径、规范化运营提升、行业发展前景等核心议题深入交流,相关疑问均得到针对 性回应。 为深化政企协同共治,精准赋能行业发展,持续优化县域营商环境,近日,国家税务总局泰来县税务局联合泰来县营商环境建设监督局,在县税务局举办涉 税专业服务机构政商沙龙座谈会。县税务局副局长刘淑平、县营商局副局长于路成出席会议,县内四家 ...
执业每一课 | 涉税专业服务对象及定义
蓝色柳林财税室· 2025-10-30 10:46
欢迎扫描下方二维码关注: 责编:晨阳 编审:塔娜 来源内蒙古税务 欢迎扫描下方二维码关注: 量,维护国家税收利益和纳税人台法权益,助力优化税收 营商环境。 二、涉税专业服务的适用群体是谁? ▶ 涉税专业服务机构 涉税服务人员 在中华人民共和国境内 提供涉税专业服务,适用本办法 涉税专业服务是指接受委托,利用专业 知识和技能,就涉税事项向委托人提供 的税务代理等服务。 三、涉税专业服务机构都包含哪些? ▶ 涉税专业服务机构包括以下内容: 税务师事务所 提供涉税专业服务的 会计师事务所 提供涉税专业服务的 提供涉税专业服务的 律师事务所 代理记账机构 提供涉税专业服务的 提供涉税专业服务的 税务代理公司 财税类咨询公司 其他提供涉税专业 服务的机构 四、涉税服务人员具体指的是哪些人员? | 在涉税专业服务机构任职或 受雇提供涉税专业服务的人员 以及 依照法律法规部门规章规定 提供涉税专业服务的其他人员 五、涉税专业服务内容都包含哪些? ▶ 来源:内蒙古税务 编发:纳税服务和宣传中心 温馨提醒:蓝色柳林财税室为非官方平台,是由编者以学习笔记形式建立的平台,所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用 ...
《海南自由贸易港涉税专业服务规定》将于11月1日起施行
Yang Shi Xin Wen· 2025-10-16 18:07
Core Points - The "Regulations on Tax-related Professional Services in Hainan Free Trade Port" have been announced and will take effect on November 1, marking a significant step in the high-quality development of modern service industries in Hainan Free Trade Port [1] - This is the first local regulation in China to standardize tax-related professional services, reflecting the increasing demands for such services as the free trade port approaches its operational closure [1] - The regulations aim to facilitate the smooth implementation of special tax systems, ensuring that tax authorities can collect all due revenues while enabling businesses and individuals to fully benefit from tax incentives in the free trade port, thereby promoting trade and investment flow [1] Summary by Categories Regulations - The newly published regulations are crucial for the high-quality development of Hainan's modern service industry and are the first of their kind in China [1] - The regulations will come into effect on November 1, indicating a timeline for compliance and implementation [1] Taxation - The regulations are designed to enhance the management of tax-related professional services, ensuring that tax authorities can achieve full revenue collection [1] - They also aim to help businesses and individuals take full advantage of the tax benefits offered by the free trade port [1] Economic Impact - The implementation of these regulations is expected to significantly promote the free flow of trade and investment in Hainan, contributing to the region's high-level openness [1]
涉税专业服务机构,如何用好信用“金名片”
蓝色柳林财税室· 2025-09-28 13:20
Core Viewpoint - The article discusses the implementation of a real-name system for tax-related professional service institutions and personnel, emphasizing the need for accurate reporting of basic information to tax authorities and the introduction of a credit code system for these services [5][8]. Group 1: Real-name System for Tax Services - Tax authorities are enhancing real-name management for tax-related professional service institutions and personnel, requiring them to provide services under their true identities [5]. - Institutions must report their basic information to tax authorities before providing services and update this information as necessary [5][6]. - Service personnel must report their basic information to the relevant tax authority before offering services [5]. Group 2: Reporting Requirements - Institutions providing tax services must report the elements of their business contracts to tax authorities, with specific timelines for different types of services [6]. - For services like tax declaration agency and other tax matters, reporting must occur before service provision, while general tax consulting and other services must be reported within 30 days of contract changes [6][7]. Group 3: Credit Code System - Tax authorities will assign credit codes to tax service institutions and personnel using information technology, which can be scanned to display their basic information and credit status [8]. - Institutions must submit their basic information and make a credit commitment to obtain a credit code, while personnel must undergo real-name verification to receive their credit code [8]. Group 4: Credit Evaluation System - The credit evaluation system for tax service institutions is categorized into five levels, from highest to lowest [9][10]. - Tax authorities will maintain credit records for service personnel, combining credit points with negative records, and provide mechanisms for credit record inquiries and downloads [10]. Group 5: Implementation Timeline - The "Management Measures for Tax-related Professional Services (Trial)" will be implemented starting May 1, 2025, as per the announcement by the State Taxation Administration [11]. - The "Tax Payment Credit Management Measures" will take effect on July 1, 2025, outlining conditions that prevent institutions from being rated as A-level [17].
执业每一课④丨涉税专业服务机构信用提升及信用码
蓝色柳林财税室· 2025-09-05 01:04
Core Viewpoint - The article emphasizes the importance of timely and accurate reporting of information by tax-related professional service institutions to enhance their credit rating and compliance with tax regulations [4][6]. Group 1: Reporting Requirements - Tax-related professional service institutions must submit basic information about their personnel to the tax authority before providing services, and any changes must be reported within 30 days [4]. - Institutions are required to report service agreements accurately to avoid penalties for insufficient reporting [4][6]. - Four specific business reports must be submitted by March 31 of the following year after completing certain tax-related services [6][7]. Group 2: Evaluation and Scoring - Institutions receive scores based on timely submission of annual reports, with full points awarded for on-time submissions and penalties for late submissions [6][7]. - Client satisfaction evaluations are automatically sent to clients after service completion, impacting the institution's score based on client feedback [6][7]. - Institutions can earn additional points by submitting general tax consultation reports, with a cap on the total points that can be earned [6][7]. Group 3: Compliance and Organizational Structure - Joining industry associations and establishing a party organization can yield additional points for tax-related professional service institutions [6][7]. - Institutions must ensure compliance with invoicing regulations based on their actual business operations [6][7]. - The credit rating of clients affects the scoring of the institution, with higher-rated clients contributing positively to the institution's overall score [6][7].
合规小课堂丨涉税专业服务机构终止服务协议操作指引来了
蓝色柳林财税室· 2025-09-04 15:45
Core Viewpoint - The article provides a detailed guide on how to terminate a service agreement between tax service institutions and their clients through the national unified electronic tax bureau in Shenzhen, emphasizing the operational steps involved in the process [3][4][5]. Group 1: Service Agreement Termination Process - Tax service institutions must log in as a business entity to initiate the termination process [3]. - After logging in, they should navigate to the "Tax Handling" section and select "Tax Service - Tax Service Institution Management" [4]. - Within the "Tax Service Institution Management" interface, they can manage agreement details by clicking on the "Agreement Element Information" card [5]. Group 2: Common Questions and Answers - Tax service refers to professional services that provide tax-related assistance, such as tax representation, based on client engagement [6]. - If a tax service institution's personnel information matches that of the client, it will trigger a prompt during information entry, as the service personnel must not share identities with the client's tax handlers [6]. - Clients can confirm their tax service institutions by logging into the electronic tax bureau and following the path to "My Agency" under "Tax Handling" to review and confirm pending agencies [7].
图解税收 | 涉税专业服务机构信用积分一图全搞定
蓝色柳林财税室· 2025-08-07 10:05
Core Viewpoint - The article discusses the credit rating system for tax-related professional service institutions in Heilongjiang Province, detailing the incentives and management measures based on different credit levels. Group 1: Credit Rating Levels and Incentives - Institutions with TSC5 level receive incentives such as a green channel for tax services and public recognition on official platforms [2][3] - TSC4 and TSC3 level institutions are subject to normal management and may receive selective incentives based on credit score changes [2] - TSC2 and TSC1 level institutions face stricter management, including increased scrutiny and risk alerts to their clients [2][3] Group 2: Querying Credit Scores - Institutions and personnel credit scores can be checked through the tax bureau's website or personal income tax app by entering relevant details [3][4] - The tax bureau provides multiple pathways for querying credit information, ensuring transparency for stakeholders [4][5] Group 3: Improving Credit Scores - Institutions can enhance their credit scores by accurately reporting their information and maintaining compliance with tax regulations [5][6] - Specific actions such as timely submission of annual reports and maintaining good client relationships can lead to additional credit points [6][7] Group 4: Common Points of Deduction - Institutions face deductions for failing to report changes in their information or for not adhering to service agreements [5][6] - Violations of tax laws or administrative regulations can lead to significant penalties and potential loss of credit status [7][8]
长图 | 《涉税专业服务管理办法》更新!这些操作快收藏!
蓝色柳林财税室· 2025-07-30 15:33
Core Viewpoint - The article discusses the procedures and requirements for registering and managing tax-related professional services through the national electronic tax bureau, emphasizing the importance of accurate data entry and compliance with regulations [6][7]. Group 1: Registration Process - The process for tax-related professional service institutions includes entering basic information, adding personnel, and submitting required documentation [6]. - After completing the initial registration, any changes to the information can be made through the management section of the electronic tax bureau [6]. Group 2: Reporting Requirements - Institutions are required to submit various reports, including annual reports and specific reports, with a total of 1,332 reports submitted for 2024 [7]. - The article highlights the importance of maintaining accurate records and timely submissions to ensure compliance with tax regulations [7].
执业每一课丨涉税专业服务“正负清单”
蓝色柳林财税室· 2025-07-27 08:03
Core Viewpoint - The article emphasizes the importance of compliance, integrity, and professionalism in the provision of tax-related services by tax service institutions and personnel, outlining both mandatory actions and prohibitions to ensure lawful and ethical practices [1][3]. Summary by Sections Compliance and Professional Standards - Tax service institutions and personnel must adhere to principles of independence, objectivity, and fairness while providing services, ensuring compliance with laws and regulations [1]. - Institutions are required to maintain accurate records and provide truthful information in tax documents, including invoices and service agreements [1][2]. Mandatory Actions - Tax service institutions must report their basic information to tax authorities before providing services and keep this information updated [1]. - They are required to conduct tax law education for clients to enhance tax compliance [1]. - Institutions must ensure that all services provided are in accordance with the relevant tax classification codes when issuing invoices [1]. Prohibited Actions - Institutions are strictly forbidden from providing illegal benefits such as bank accounts or invoices that could lead to tax evasion or fraud [3]. - Engaging in deceptive practices, such as bribery or misleading advertising, is prohibited [3]. - Institutions must not interfere with the duties of tax authorities or misrepresent tax policies [3]. Regulatory Framework - The article references several key regulations, including the "Tax Collection and Administration Law Implementation Rules" and the "Interim Measures for the Management of Tax Professional Services" [3]. Professional Development - Tax service personnel are encouraged to participate in ongoing education and training to maintain their professional competence [1].
涉税专业服务执业每一课之《涉税专业服务机构报送机构及人员信息篇》
蓝色柳林财税室· 2025-05-31 11:28
Group 1 - The article discusses the process for tax service institutions to register and collect basic information through the electronic tax bureau [3][4]. - It outlines the steps for enterprises to log in and input their information, including the unified social credit code and personal identification details [3]. - The article emphasizes the importance of submitting personnel information for tax service institutions, detailing how to add and submit agent information [4]. Group 2 - The article references the announcement from the National Taxation Administration regarding the collection of basic and business information for tax service institutions [4]. - It provides links to related documents, including the "Credit Code for Tax Service Institutions" and the "Management Measures for Tax Service Institutions (Trial)" [5].