A tax accounting firm is a social intermediary institution established in accordance with the law and undertakes tax-related services and authentication services stipulated in laws, regulations, and rules.

To practice as a registered tax agent, you must join a tax agent firm. Tax authorities at all levels should support the practice of registered tax agents and tax agent firms in accordance with the law, and provide tax policy information and business guidance in a timely manner.

The tax authorities shall accept the tax-related service business undertaken by the tax accounting firm. For the assurance reports issued by tax accounting firms engaged in tax-related assurance business in accordance with relevant regulations, the tax authorities shall recognize their tax-related assurance role.

Tax accounting firms and registered tax agents shall bear legal responsibility for the assurance reports and other professional practices issued by them.

The tax authorities should strengthen the supervision and inspection of tax accounting firms and the practice of registered tax agents.