1, with three or more promoters who meet the requirements of Article 5 of these Measures;
2. There are more than 65,438+00 full-time employees, among whom more than 5 have obtained the Practice Registration Certificate of People's Republic of China (PRC) Certified Tax Agents;
3, the registered capital of more than 300 thousand yuan;
4. Have a fixed office space and necessary facilities;
5. Other conditions stipulated by the examination and approval authority.
Legal basis: Article 88 of the Civil Code of People's Republic of China (PRC).
Institutions that meet the requirements of legal person and provide public welfare services to meet the needs of economic and social development are registered and established according to law, and have obtained the legal person status of institutions; If it is not necessary to register as a legal person according to law, it shall have the legal person status of a public institution from the date of its establishment.
Article 89
Where a public institution as a legal person has a board of directors, the board of directors is its decision-making body, unless otherwise provided by law. The legal representative of a public institution as a legal person is produced in accordance with the provisions of laws, administrative regulations or the articles of association of the legal person.
What is the registration process of tax agents?
1. The partner shall submit the application report and related materials to the provincial registered tax agent management institution;
2. After receiving the application report and related materials, the provincial certified tax agent management institution shall complete the preliminary examination within 20 days from the date of receipt, and report the materials agreed in the preliminary examination to the State Taxation Administration of The People's Republic of China Certified Tax Agent Management Center;
3, State Taxation Administration of The People's Republic of China certified tax agent management center according to the materials submitted by the provincial certified tax agent management institutions for review, and make a decision of approval or disapproval within 20 days, issued a reply document;
4. The provincial registered tax agent management institution shall notify the partners within 10 days from the date of receiving the approval document.