Interpretation of the SAT tax office administrative registration procedures (Trial) _ News Channel _ net _ Chinese accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

In order to thoroughly implement the task of reforming the administrative examination and approval system of the State Council and reforming the deployment requirements, Office , To maintain the country Interest and The State Administration of Taxation has formulated and issued the Administrative Instructions (Trial) (hereinafter referred to as the "Regulations") of the Tax Accountants. "Regulations" are tax normative documents. Now the "procedure" is interpreted as follows: 2017 years , The State Administration of Taxation issued a "tax-related professional services supervision approach (Trial)" (State Administration of Taxation Notice issued on the 13th of 2017, hereinafter referred to as "regulatory approach"). "Regulatory approach" for the first time in the system level to fully open the tax professional services market, and the comprehensive use of administrative registration, Management, business information collection, inspection and investigation, announcement and push, credit evaluation and other regulatory measures to form a more complete regulatory system. According to Article 7 of the "Measures for Supervision", the tax authorities shall implement the administrative registration management of the tax affairs firm. Engaged in tax professional services And law firm, according to the law A practicing certificate of a firm or a practicing license of a law firm shall be deemed to be an administrative registration. Administrative registration is one of the basic means of tax-related professional services supervision, collecting information through administrative registration, find out the tax affairs firm and engaged in tax-related professional services Law firm, law firm, a comprehensive grasp of basic data, is an effective prerequisite for the development of tax-related professional services. Tax account firm is an important tax-related professional service subject. The "Regulations" stipulate the basic conditions for the administrative registration of the tax accountants, the information necessary for the administrative registration, the procedures and procedures for the tax authorities, the rights of the administrative counterparts and so on. It is the important aspect of the tax-related professional service supervision system component. In the future, the State Administration of Taxation will gradually issue the other supporting management systems of the "Supervision Measures", and gradually form a complete taxation professional service supervision system. First, the implementation of the State Council administrative examination and approval system reform task, to solve the subject of tax accountants. In 2015, the State Council Examination and Approval Office shall, in accordance with the non-administrative licensing examination and approval adopted by the 91st executive meeting of the State Council Management work, the "tax accountant set up approval" adjusted to "have the nature of administrative registration," the other power matters. "Regulations" after the introduction of the tax authorities will be based on "procedures" to start the tax accountants administrative registration work. Second, we should implement the reform requirements of the State Council. First, the "rules" clearly stipulates that the tax accountant's shareholders or partners to And lawyers open; secondly, "procedures" on the tax account firm investment ( ), The number of partners or shareholders, age, practitioners experience, the number of employees, professional qualifications, etc. are not required, only on the organization of the tax accountants made a provision; again, in accordance with the "regulations" The relative person to apply for tax account firm administrative registration only to the tax authorities to submit a form, simplifying the submission of information, Facilitate administrative counterparts. Tax administration office administrative registration is the tax authorities to the establishment of the main body of the tax accountant administrative registration management, is in the name of the business registration contains "tax account firm" the words of the administrative counterparts written records of administrative action. Without the administrative registration shall not use the "tax account firm" name, can not enjoy the legitimate rights and interests of the tax account firm. The tax authorities of the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall be responsible for accepting the administrative registration of the regional tax affairs firms. Before the implementation of the "Regulations" by the administrative examination and approval of the establishment of the tax account firm, by the local tax authorities for administrative registration, renewal of "tax account firm administrative registration certificate", the specific time by the provincial tax authorities to determine.