In order to standardize 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, the Basic Guidelines for Tax-related Professional Services (for Trial Implementation) are formulated according to the Law of People's Republic of China (PRC) on Tax Collection and Administration and its detailed rules for implementation and the Measures for the Supervision of Tax-related Professional Services.
On September 5, 2023, State Taxation Administration of The People's Republic of China issued the Basic Guide for Tax-related Professional Services (Trial).
Chapter one? Total? rule
Rule number one 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.
Rule three. 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.