There is only State Taxation Administration of The People's Republic of China's document, which is only a business guide for lower-level organs, and there is no compulsory execution in terms of legal effect.
At present, the main businesses of tax agency are:
1, tax declaration agent;
2. Acting as an agent to issue special VAT invoices and input VAT invoices for online certification;
3. Review the pre-tax deductions of enterprise income tax and issue an audit report;
4, tax review and issue a review report or proposal;
5, tax reduction or refund agent and issue an audit report;
6. Employed to help enterprises establish account system and act as bookkeeping agents;
7. Tax consultants and tax consultation and planning;
8. Making tax-related documents;
9, all kinds of finance and tax training;