涉税专业服务机构信息报送

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收藏学习!涉税专业服务机构信息报送指南
蓝色柳林财税室· 2025-08-28 01:09
Core Viewpoint - The article emphasizes the importance of compliance with the new regulations regarding the reporting of tax-related professional service institutions and personnel, highlighting the consequences of non-compliance [5][6]. Group 1: Tax Professional Service Management - The "Management Measures for Tax Professional Services (Trial)" stipulates that institutions providing tax-related services must report their basic information as per regulations [5]. - Failure to report this information may lead to reminders, deadlines for correction, or even interviews by the tax authority [6]. - Serious violations can result in being classified as a dishonest entity, with the tax authority issuing risk warnings to clients and requiring on-site processing of tax-related business [6]. Group 2: VAT General Taxpayer Registration - Small-scale VAT taxpayers must register as general taxpayers according to policy, which can be done through the electronic tax bureau [10]. - The registration process includes two modes: confirmation and supplementary [13]. - In the confirmation mode, taxpayers confirm system-generated results, while in the supplementary mode, they fill in missing information based on pre-filled data [16]. Group 3: Important Considerations - Once registered as a general taxpayer, a taxpayer cannot revert to small-scale taxpayer status unless specified by the State Taxation Administration [17].