1. In the business document issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), "qualified intermediary agencies" are uniformly interpreted as "tax-related professional service agencies such as tax agents".
Two, where the tax agency published by the website of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), inter provincial tax verification business is not subject to geographical restrictions; The tax-related authentication business report issued by it should be accepted by the local tax authorities. ?
Three, not in People's Republic of China (PRC) State Taxation Administration of The People's Republic of China website announcement of other intermediaries, shall not undertake tax-related forensic business; The local tax authorities do not accept the tax-related verification business report issued by them. ?
Four, other tax-related professional service institutions engaged in tax authentication business, must have the qualification of certified tax agents, set up tax agency, join the Association of Certified Tax Agents, and be included in the supervision and management of tax authorities and certified tax agents. ?
It is hereby announced.