涉税专业服务协议报送

Search documents
涉税专业服务执业每一课之《涉税专业服务机构报送协议要素篇》
蓝色柳林财税室· 2025-05-24 15:01
Core Viewpoint - The article outlines the procedures and requirements for tax-related professional service institutions to report service agreements and information through the new electronic tax bureau system, emphasizing the importance of compliance and the consequences of failing to adhere to regulations [2][4][8]. Group 1: Reporting Procedures - Tax-related professional service institutions must log in to the new electronic tax bureau using their unified social credit code and the agent's identification details to report agreement information [2][4]. - The process involves submitting agreement details, including service categories and personnel, and can be done in bulk by importing a completed template [2][4][6]. - If the service project includes tax declaration agency services, confirmation from the client is required to complete the agreement collection [3][4]. Group 2: Agreement Management - Institutions must confirm the agreement information after submission by logging into the system and approving the details under their pending tasks [5][6]. - Any changes or termination of the service agreement must be reported to the tax authority within 30 days of the change [5][6]. Group 3: Compliance and Consequences - Failure to report service agreements or business information as required may lead to warnings, credit score deductions, or being classified as a high-risk entity by the tax authority [8]. - Serious violations can result in public announcements of non-compliance and the requirement for the institution to handle tax matters in person with the client [8].