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Legal basis for intermediary agencies to issue personal income tax verification report on equity transfer
This is the statutory business of certified tax agents. Just like the auditing business of certified public accountants.

State Taxation Administration of The People's Republic of China's "Reply on Issues Related to Non-tax-related Intermediaries Engaged in Tax-related Forensic Business" (No.682 [2006] of the State) stipulates that the State shall implement a strict access system for engaging in tax-related forensic business.

Article 7 of the Interim Measures for the Administration of Certified Tax Agents stipulates that "the tax authorities shall, in accordance with the relevant provisions, recognize the role of tax-related authentication on the authentication reports issued by tax agents engaged in tax-related authentication business". Tax-related authentication business involves national tax interests, with strong policy and high quality requirements. Units and other intermediaries that do not have the professional qualifications of certified tax agents and are not included in the supervision of certified tax agents may not undertake tax-related authentication business.