First of all, the tax agent
A tax agency is a social intermediary organization established according to law to undertake tax-related services and forensic services as stipulated by laws, regulations and rules. The organizational forms of tax agency firms are limited liability tax agency firms and partnership tax agency firms, as well as other forms stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Tax accounting firms should pay taxes according to law, establish and improve internal management systems, strictly manage financial affairs, establish occupational risk funds and handle occupational insurance.
Second, the background introduction of tax agency
A tax agency is an organization specializing in tax agency work. It can be an organization jointly established by certified tax agents, or a limited liability tax agency initiated by a certain number of certified tax agents. A tax agency is an economic entity that carries out independent accounting and is responsible for its own profits and losses, and its income should be taxed according to law.
Certified tax agents and tax agencies shall, on the premise of clients' voluntariness, conduct business according to relevant laws, administrative regulations and rules, and be protected by law.
Three, the tax agency level identification
Tax agencies are divided into five grades, namely A, AA, AAA, AAAA and AAAAAA. China Tax Agents Association is responsible for the audit and identification of AAAA and AAAAAA tax agents; The local tax association is responsible for the examination and determination of A-level, AA-level and AAA-level tax accounting firms.
The role of tax agency
1. Provide professional tax consulting services for taxpayers.
Help taxpayers understand and abide by relevant tax laws and regulations, and avoid mistakes or risks caused by ignorance of laws and regulations.
2. Provide text processing services
Including but not limited to preparing and reviewing tax reports, tax returns and other relevant documents. Ensure that customers' financial reports are accurate and in compliance with relevant laws and accounting standards.
3. Serve the enterprise
The tax agency also provides professional services in the establishment of enterprises, financial accounts, tax declaration, investment and financing, asset evaluation, bankruptcy reorganization and other important links. They help enterprises understand and abide by tax laws and regulations, and establish a reasonable tax structure when they are established.