Tax-related professional services refer to tax agency services provided by tax-related professional service institutions to clients on tax-related matters by using professional knowledge and skills.
1. Tax-related professional service organizations
(1) Tax-related professional service institutions refer to tax accounting firms, accounting firms, law firms, bookkeeping agencies, tax agencies, tax consulting companies and other institutions engaged in tax-related professional services.
(two) the tax authorities to implement administrative registration management of tax agencies. Without administrative registration, the name "tax agent" shall not be used, and the legitimate rights and interests of tax agents shall not be enjoyed. The partners or shareholders of a tax agency shall be tax agents, certified public accountants and lawyers, and the proportion of tax agents shall be higher than 50%, unless otherwise stipulated by State Taxation Administration of The People's Republic of China.