Administrative registration is one of the basic means of supervising tax-related professional services. Through administrative registration, information is collected to find out the bottom line of tax accounting firms, accounting firms, and law firms that engage in tax-related professional services. A comprehensive grasp of basic data is an important prerequisite for effective supervision of tax-related professional services.
Tax accounting firms are important tax-related professional service entities. The Regulations stipulate the basic conditions for the administrative registration of tax accounting firms, the materials that must be submitted for administrative registration, the procedures and steps for administrative registration by tax authorities, and the rights of administrative counterparts. It is an important part of the regulatory system for tax-related professional services. In the future, the State Administration of Taxation will also introduce other supporting management systems for the "Measures" to gradually form a complete tax-related professional service supervision system.
I. What is the significance of the promulgation of the Regulation?
First, implement the reform tasks of the State Council’s administrative approval system and solve the main problems of tax accounting firms. In 2015, the Review and Reform Office of the State Council adjusted the "approval for the establishment of a tax accounting firm" to the "approval for the administrative registration nature of a tax accounting firm" based on the clean-up opinions on non-administrative licensing approval matters reviewed and approved by the 91st executive meeting of the State Council. "Other power matters of an administrative registration nature". After the Regulations are issued, the tax authorities will start the administrative registration of tax accounting firms in accordance with the Regulations.
The second is to implement the State Council’s reform requirements of “decentralizing power, delegating power, delegating power, delegating power, regulating power and optimizing service”. First of all, the "Regulations" clearly stipulate that shareholders or partners of a tax accounting firm are open to certified public accountants and lawyers; secondly, the "Regulations" regulate the amount of capital contribution (registered capital), number of partners or shareholders, age, age, etc. of a tax accounting firm. There are no requirements for working experience, number of practitioners, professional qualifications, etc., only the organizational form of a tax accounting firm is stipulated; thirdly, according to the "Regulations", the administrative registration of a tax accounting firm shall be handled by the administrative agency in accordance with the "Regulations". Thirdly, according to the Regulations, administrative registration of a tax accounting firm requires only one form to be submitted to the tax authorities, which simplifies the submission of information and greatly facilitates administrative counterparts.
What is the administrative registration of a tax accounting firm?
The administrative registration of a tax accounting firm is an administrative registration carried out by the tax authorities for the establishment of a tax accounting firm. It is an administrative registration that contains the words "tax accounting firm" in the name of the administrative counterpart in the commercial registration. Behavior. Without administrative registration, the name "Tax Agent Firm" may not be used, and the legal rights and interests of a Tax Agent Firm cannot be enjoyed.
3. Which level of tax authority handles the administrative registration of a tax accounting firm?
The tax authorities of provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning are responsible for accepting the administrative registration of tax accounting firms in their respective regions.
4. Does a tax accounting firm established with administrative approval from the tax authorities need to go through administrative registration?
Tax agent firms established with administrative approval before the implementation of the "Regulations" shall be administratively registered by the provincial tax authorities and issued a "Tax Agent Firm Administrative Registration Certificate". The specific time shall be determined by the provincial tax authorities. .
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