The State Administration of Taxation further regulates the practice of tax-related professional services

The State Administration of Taxation has recently formulated and issued the "Basic Guidelines for Tax-related Professional Services (Trial)" (hereinafter referred to as the "Basic Guidelines") and the "Code of Professional Ethics for Tax-related Professional Services (Trial)" (hereinafter referred to as the "Code of Professional Ethics" ). Both the "Basic Code" and the "Code of Professional Ethics" will come into effect on October 1, 2023.

Among them, the "Basic Guidelines" have a total of five chapters and 29 articles. Focus on basic requirements, legal practice, information submission, real-name practice, honest practice, practice principles, and quality management; set basic compliance practices, process control, and quality management in the undertaking and implementation of tax-related professional service businesses. standard.

The "Code of Professional Ethics" advocates the moral guidance, credit constraints and sound management of tax-related professional service organizations and their tax-related service personnel, based on the principles of honesty and law-abiding, honest practice, objectivity and impartiality, independence and prudence, professional ability, information confidentiality, data In terms of safety and other aspects, 12 specific requirements for professional disciplines and professional ethics are clarified, as well as prohibited behaviors for engaging in tax-related professional services.

According to the above-mentioned new regulations, tax-related professional services include tax declaration agency, general tax consulting, professional tax consultants, tax planning, tax-related authentication, tax situation review, other tax matters agency, invoice services and other tax-related services.

The State Administration of Taxation stated that tax-related professional service institutions and their tax-related service personnel should abide by the "Basic Guidelines" and "Code of Professional Ethics" when engaging in tax-related professional services in China. When engaging in tax-related professional services, you must not use improper means such as concealment, fraud, bribery, collusion, kickbacks, improper promises, malicious low prices, and false propaganda to contract business; you must not distort tax policies; you must not induce or help clients commit tax-related violations. Activity. When engaging in tax-related authentication and tax review services, no interest relationship may exist with the person being authenticated or the person being reviewed that affects independence; tax-related data must not be used to seek improper benefits.