The first article,
In order to regulate the behavior of tax-related professional services, ensure the service quality, and safeguard the national tax interests and the legitimate rights and interests of the parties involved in tax-related professional services, these standards are formulated in accordance with the Law of People's Republic of China (PRC) on the Administration of Tax Collection and its implementing rules and the Measures for the Supervision of Tax-related Professional Services (for Trial Implementation).
Rule number two,
Tax-related professional service institutions and their tax-related service personnel engaged in tax-related professional services within the territory of People's Republic of China (PRC) shall abide by these standards.
Article 3,
The tax-related professional service institutions mentioned in these Standards 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.
The tax-related service personnel mentioned in these Standards refer to the personnel engaged in tax-related professional services in tax-related professional service institutions.
The tax-related professional services mentioned in these Standards refer to the tax agency services provided by tax-related professional service institutions to their clients on tax-related matters by using their professional knowledge and skills.
Article 4,
Tax-related professional services include tax declaration agency, general tax consultation, professional tax consultant, tax planning, tax verification, tax review, other tax matters agency, invoice service and other tax-related services.
Chapter II, Basic Compliance
Article 5,
Tax-related professional service institutions and their tax-related service personnel should support the leadership of China * * * production party and adhere to the correct political direction.
Article 6,
Tax-related professional service institutions and their tax-related service personnel shall engage in tax-related professional services in accordance with laws, administrative regulations, departmental rules and normative documents (hereinafter referred to as laws and regulations), and accept the administrative supervision of tax authorities and the self-discipline supervision of relevant industry associations.
Article 7,
Tax-related professional service institutions shall, in accordance with the provisions, submit the basic information of the institutions and the identity information and professional qualification information of tax-related service personnel to the tax authorities.
Article 8,
Tax-related professional service institutions and their tax-related service personnel shall carry out tax-related professional services in their true identities.
Article 9,
Tax-related professional service institutions and their tax-related service personnel should be honest and trustworthy, honest and self-disciplined, diligent and conscientious, abide by professional ethics, and maintain the image of the industry.
Article 10,
Engaged in tax-related professional services should follow the principles of independence, objectivity, impartiality and standardization.
Article 11,
Tax-related professional service institutions shall establish a quality management system and risk control mechanism to ensure the quality of practice and reduce the risk of practice.