A tax agent must join a tax agency to engage in tax agency business. Article 5 A tax agent shall, on the premise of voluntary entrustment and choice by taxpayers and in accordance with national tax laws and administrative regulations, conduct business independently and impartially, safeguard national interests and protect the legitimate rights and interests of clients. Article 6 Tax agents shall provide paid services, and the charging standards shall be formulated by the state taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government in conjunction with relevant departments. Chapter II Certification of Tax Agents' Qualifications Article 8 The State implements a system of examination and certification of tax agents' qualifications, and the measures for qualification examination shall be formulated separately. Article 9 A person who meets one of the following conditions may apply for taking the tax agent qualification examination:
(a) with a college degree or above in economics and law, and engaged in economic and legal work for more than 3 years;
(two) with a secondary professional degree in economic law, engaged in economic and legal work for more than 5 years;
(3) Having been engaged in tax business continuously for more than 10 years;
(4) Having the same academic ability and qualification as People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Those who have a secondary professional degree in economics or law and have been engaged in tax business 10 for more than 0 years may be exempted from some subjects. Article 10 Persons who have obtained the qualifications of certified public accountants, auditors and lawyers and have been engaged in tax business for more than 5 years/kloc-0 may not take the national unified tax agent qualification examination, and their agency qualifications shall be assessed and determined by the state taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government. Article 11 The State Taxation Bureaus of provinces, autonomous regions and municipalities directly under the Central Government shall issue the Tax Agent Qualification Certificate to those who have passed the unified tax agent qualification examination and passed the examination. Article 12 A person who has obtained the qualification certificate of tax agent must submit a written application to the State Taxation Bureau of a province, autonomous region or municipality directly under the Central Government, fill in the Application Form for Tax Agent Practice, register after examination and approval, and issue a Tax Agent Practice Certificate. Persons who have obtained the practicing certificate of tax agents shall participate in the practicing training of tax agents organized by the whole country.
The main contents of registration include: name, date of birth, resident ID number, name and address of tax authorities, etc.
The qualification certificate and practice certificate of tax agents shall be uniformly produced by the whole country, and the State Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government shall be responsible for issuing them. Thirteenth any of the following circumstances, do not have the qualification of tax agent, the tax authorities shall not be registered:
(a) does not have full capacity for civil conduct;
(two) due to criminal punishment, less than three years from the date of completion of the punishment;
(3) Being expelled from public office by a state organ, and less than three years have passed since the date of expulsion;
(4) Being disqualified as a certified public accountant, lawyer or auditor, and less than three years have elapsed since the date of disqualification;
(5) State civil servants on the job;
(6) Being disqualified as a tax agent in accordance with the provisions of these Measures;
(seven) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China that other people do not have the qualification of tax agency. Article 14 Under any of the following circumstances, the State Taxation Bureau of a province, autonomous region or municipality directly under the Central Government shall cancel its tax accountant registration and withdraw its practice certificate.
(a) practicing fraud in the registration, defrauding the practicing certificate of tax agents;
(2) unable to engage in tax agency work for health reasons 1 year or more;
(3) Being disqualified as a tax agent in accordance with the provisions of these Measures;
(4) death;
(five) to stop engaging in tax agency business;
(six) the State Taxation Bureau of People's Republic of China (PRC) considers that others are not suitable for tax agency work. Article 15 The state implements a system of periodic verification of tax accountant's practice certificate, generally once every 65+0 years. Article 16 After a tax agent has registered or cancelled its registration, it shall publish it through the news media. Chapter III Tax Agencies Article 17 Tax agencies refer to tax agencies and other agencies approved by the State Taxation Bureau of People's Republic of China (PRC) and provinces, autonomous regions and municipalities directly under the Central Government.
A tax agent can only join one tax agency. Article 18 A tax agency may be established by a registered tax accountant in partnership or by a legal person with limited liability.
The establishment of a tax agency should have a certain number of full-time employees, including at least five tax agents registered by the tax authorities.