1.The tax agency acts in the name of taxpayers (including withholding agents).
2. The tax agency behavior must be an act with legal significance.
3. A tax agent has the right to express his will independently within the scope of his authority.
4. The legal consequences of tax agency directly belong to taxpayers (including withholding agents). The business scope of tax agency includes
1.Handle tax registration, change tax registration and cancel tax registration;
2. Go through the formalities of quasi-purchase of invoices;
3. Handling tax returns or withholding tax reports;
4. Apply for tax reduction, exemption, tax refund, overdue tax and deferred tax payment;
5. Making tax-related documents;
6. Conduct tax inspection;
7. Establish account system and handle accounts;
8. Conduct tax consultation and tax business training;
9. Hire a tax consultant;
10. Apply for tax administrative reconsideration or conduct tax administrative litigation, etc.
The administrative functions and powers that should be exercised by the tax authorities are not included in the business scope of tax agencies, except those entrusted or exercised by the tax authorities in accordance with laws and administrative regulations. Tax agency can be divided into comprehensive agency, single agency or temporary agency according to the scope of agency authority. The implementation of tax agency is an objective requirement for establishing a socialist market economic system, an internal need for strengthening tax collection management, and a better form for giving full play to social forces to cooperate in tax protection. With the improvement of China's tax system and the increasing transparency of tax publicity system, and the emergence of a group of qualified tax agents, the conditions for promoting tax agents have gradually matured. After the Law of the People's Republic of China on Tax Collection and Administration provided a legal basis for tax agents, with the gradual deepening of the reform of tax collection and administration system in China, it is imperative to promote tax agents. Therefore, China should actively implement the tax agency system, and implement the tax agency system of social intermediary institutions such as accounting firms and law firms according to the international common practice, so that it will gradually become an indispensable link in the tax collection management system. However, tax agency is a social intermediary affair, which involves the interests of taxpayers (including withholding agents), tax agents and the state. Therefore, the establishment of tax agency system in China must follow the principles of voluntariness, fairness and strict management. As a principal-agent in civil agency, tax agency has the following main features:
1.impartiality. The tax agency is not the tax administrative organ, but the intermediary structure between the tax collector and the tax collector, so it can only objectively evaluate the economic behavior of the agent from a fair standpoint; At the same time, the agent must handle tax matters for the principal within the scope of law and perform business independently and fairly. It not only protects national interests, but also protects the legitimate rights and interests of clients.
2. Voluntary. The choice of tax agency is generally one-way choice and two-way choice, no matter which choice is based on the willingness of both parties. That is to say, tax agents should carry out tax agency behavior on the premise of voluntary entrustment by taxpayers and withholding agents and resource selection.
3. compensation. The tax agency is a social intermediary organization, and it is not a subsidiary of the state administrative organ. Therefore, like other enterprises and institutions, it should be responsible for its own profits and losses, be fortunate to provide paid services, obtain income through agents, offset expenses and make profits.
4. independence. Tax agencies have no administrative affiliation with state administrative organs, taxpayers or withholding agents, and are not subject to the intervention of tax administrative departments or the influence of taxpayers or withholding agents, and independently handle tax matters.
5. certainty. The scope of tax agency of tax agents is determined in the form of laws, administrative regulations and administrative rules. Therefore, tax agents shall not engage in agency activities beyond the prescribed content. Unless the tax authorities entrust their agents in accordance with the provisions of laws and administrative regulations, the agents shall not represent the administrative powers that should be exercised by the tax authorities. According to its nature, the general procedure of tax agency can be divided into three stages: preparation stage, implementation stage and agency completion stage.
In the preparatory stage, when a taxpayer or withholding agent submits a tax agency to a tax agency, the tax agency should investigate the relevant situation of the requesting agent and decide whether to accept the agency business on this basis. After full consultation, both parties reach an agreement, and sign an agency agreement, stipulating the agency content, agency authority and agency term. After accepting an agency business, a tax agency should determine the risks of tax agency, make a tax agency plan and arrange the implementation of agency work.
The implementation stage is the central link of the whole process of tax agency, and its work is to carry out the work according to the agency plan and the agency matters, authority and time limit agreed in the principal-agent agreement.
The stage of agency completion is the substantial end of agency business. The work in this stage is mainly to sort out the working papers of agency business, prepare relevant forms and file relevant materials for future reference. The role of tax agency system in the relationship between tax collection and payment
1.Tax agency is beneficial to tax administration according to law;
2. Tax agency is conducive to improving the supervision and restriction mechanism of tax collection and management;
3. Tax agency is conducive to protecting the legitimate rights and interests of both parties. Taxpayers and withholding agents may entrust tax agents to carry out comprehensive agency, single agency or temporary agency or perennial agency according to their needs.
Tax agency is a social intermediary affairs, tax agency must abide by the following three basic principles:
1. Principle of agency according to law
Laws and regulations are the code of conduct to be observed in any activity. To carry out tax agency, we must first safeguard the dignity of national tax laws and regulations, and fully perform our duties in strict accordance with the relevant provisions of laws and regulations in the process of tax agency, and we must not exceed the scope and authority of agency. Only in this way can we not only guarantee the tax interests of the country, safeguard the seriousness of tax laws and regulations, but also protect the legitimate rights and interests of taxpayers, and at the same time make the agency results recognized by tax authorities. Therefore, legal agency is the basic prerequisite for the survival and development of tax agency industry.
2. The principle of voluntary compensation
Tax agency belongs to principal-agent, and the relationship between tax agency must be based on the willingness of both the principal and the trustee. Taxpayers and withholding agents have the right to choose whether to entrust or not, and they also have the right to choose their clients. If taxpayers and withholding agents do not voluntarily entrust others to act as tax agents, no unit or individual can force them to act as agents. As the entrusted party, the agent also has the right to choose taxpayers and withholding agents. It can be seen that the contractual relationship between tax agents is a two-way choice, and they should abide by the principles of voluntariness, equality, honesty and credit in the contract. Tax agency is not only a kind of social intermediary service, but also a kind of professional knowledge service, so tax agents should also get corresponding remuneration when they perform tax agency business, which should be determined in accordance with the intermediary service charging standards stipulated by the state.
3. Principle of objectivity and impartiality
Tax agency is a kind of social intermediary service. Tax agents are between taxpayers, withholding agents and tax authorities. They should not only safeguard the legitimate rights and interests of taxpayers and withholding agents, but also safeguard the tax interests of the country. Therefore, tax agents must adhere to the principle of objectivity and justice, take service as the purpose, correctly handle the contradiction between levy and payment, and coordinate the relationship between levy and payment. In the process of tax agency, we should be responsible to both the principal and the country, and the agency behavior should not only conform to the provisions of national laws and regulations, but also conform to the wishes of the principal, and should not be biased towards either party. The scope of tax agency refers to the business content that tax agents are allowed to engage in according to the relevant laws of the state. Although the business stipulated by different countries in the world is different, its basic principle is basically the same, that is, the business scope of tax agents is mainly tax-related matters entrusted by taxpayers and withholding agents.
"Tax Agency Business Regulations" stipulates that an agent may be entrusted by a taxpayer or withholding agent to engage in business agency within the following scope:
1.Go through the formalities of tax registration, tax registration change and tax registration cancellation,
2. Handling tax payment, tax refund and tax reduction and exemption declaration,
3. Establish accounting system, handle accounts,
4. Go through the procedures for receiving and purchasing invoices other than special VAT invoices,
5. Apply for tax declaration and tax deduction,
6. Making tax-related documents,
7. Carry out tax-related services such as tax consultation (consultant), tax planning and tax-related training.
8. Procedures for tax administrative reconsideration,
9. Review the tax payment situation,
10. Go through the procedures for determining the qualification of general VAT taxpayers,
11.Use the host * * * service system to issue special VAT invoices for general VAT taxpayers.
12. Other services specified by State Taxation Administration of The People's Republic of China.
In addition, the tax-related visa business scope includes:
1.Tax declaration visa for enterprise income tax settlement.
2. Visa for making up losses and property losses before enterprise income tax.
3. Other tax-related visa businesses in State Taxation Administration of The People's Republic of China and the Provincial Taxation Bureau 1. Factors that generate practice risks from taxpayers and withholding agents.
(a) the intention of the enterprise to entrust an agent;
(B) the strength of corporate tax awareness;
(3) The basis of enterprise financial accounting.
Second, risk factors arising from tax agency practitioners
(a) the professional ethics level and professional competence of the practitioners;
(two) the degree of quality control of tax agencies.