(1996 165438+ RenfaNo awarded by People's Republic of China (PRC) Ministry of Personnel and State Taxation Administration of The People's Republic of China. [1996]116122 October) Article 1 The purpose of this article is to strengthen the admission control of professional and technical personnel of tax agents, standardize the tax agency behavior, give full play to the role of tax agents in tax activities, and ensure the national tax revenue. In order to safeguard the legitimate rights and interests of taxpayers and withholding agents, these Interim Provisions are formulated in accordance with the relevant provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its implementing rules and the vocational qualification certificate system.
Article 2 The State implements a registration system for professional and technical personnel engaged in tax agency activities. According to the provisions of the People's Republic of China (PRC) registered tax accountant qualification certificate and People's Republic of China (PRC) registered personnel, can engage in tax agency activities.
Article 3 Intermediary service agencies engaged in tax agency business are tax agencies and must be equipped with a certain number of registered tax agents.
Article 4 The qualification system of certified tax agents belongs to the category of professional qualification certificate system, which is incorporated into the unified planning of the qualification system of professional and technical personnel and approved by the state.
Certified tax accountant translated into English.
Article 5 The Ministry of Personnel of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China are responsible for the policy formulation, organization and coordination, qualification examination, registration, supervision and management of the national certified tax accountant qualification system. Article 6 The examination system of unified outline, unified proposition and unified organization shall be implemented for the qualification examination of certified tax agents. It is held once a year in principle.
Seventh People's Republic of China (PRC) citizens, law-abiding, meet one of the following conditions, can apply for the qualification examination for certified tax agents:
(1) Having been engaged in economic and legal work for six years after graduation from an economic or legal college or a non-economic or legal college.
(2) Having been engaged in economic and legal work for four years after graduating from a university of economics or law or a second bachelor's degree or graduate student of non-economics or law.
(three) after graduating from the second degree or postgraduate class in economics and law, or after obtaining a master's degree in non-economics and law, he has worked in economics and law for two years.
(four) after obtaining a master's degree in economics and law, he has been engaged in economic and legal work for one year.
(5) Obtaining a doctorate in economics and law.
(six) other conditions stipulated by the Ministry of Personnel of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 8 State Taxation Administration of The People's Republic of China is responsible for organizing relevant experts to draw up examination outlines, compile training materials and proposition work, and uniformly plan and organize or authorize pre-examination training and other related work.
Pre-test training must be carried out in accordance with the principle of separation from examination and voluntary participation.
Article 9 The Ministry of Personnel is responsible for organizing relevant experts to examine and approve examination subjects, examination outlines and examination questions, and organizing or authorizing the organization and implementation of various examinations. To inspect, supervise and guide the inspection work in conjunction with State Taxation Administration of The People's Republic of China.
Tenth to pass the qualification examination of certified tax agents, issued by the Ministry of personnel unified printing, the Ministry of personnel and State Taxation Administration of The People's Republic of China seal "People's Republic of China (PRC) Certified Tax Agents Qualification Certificate". Eleventh People's Republic of China (PRC) State Taxation Bureau and its authorized provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan are certified tax firms.
Personnel departments at all levels have the responsibility to inspect and supervise the registration of certified tax agents.
Article 12 A person who has obtained the practicing qualification certificate of certified tax agents and applies for engaging in tax agency business shall, within three months after obtaining the certificate, apply for registration with the administrative agency of certified tax agents in the province, autonomous region, municipality directly under the Central Government and cities under separate state planning.
Thirteenth registration applicants must meet the following four conditions:
(a) abide by the law, abide by professional ethics;
(two) to obtain the "People's Republic of China (PRC) registered tax accountant qualification certificate";
(3) Being healthy and able to adhere to the work of certified tax agents;
(four) approved by the unit.
Re-applicants should pass the unit assessment and have proof of continuing education and business training.
Article 14 In any of the following circumstances, registration shall not be granted:
(a) do not have full capacity for civil conduct.
(two) due to criminal punishment, less than three years from the date of completion of the punishment.
(3) Being expelled from public office by a state organ, and less than three years have passed since the date of expulsion.
(four) other people who are not qualified as tax agents in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Fifteenth tax agents approved for registration shall be registered by the tax administrations of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning in accordance with the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 16 In any of the following circumstances, a certified tax accountant shall be disqualified by State Taxation Administration of The People's Republic of China or the State Administration of Taxation of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
(a) in the registration of fraud, defrauding People's Republic of China (PRC) * * * and China registered tax accountant qualification certificate.
(2) Practicing in two tax agencies at the same time.
(3) Death or disappearance.
(four) one of the acts of the thirtieth and thirty-first provisions.
(5) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China considers it unsuitable to engage in tax agency business.
Seventeenth registered tax agents are valid for three years at a time and are verified once a year. Three months before the expiration of the validity period, the holder shall re-register with the registration authority as required.
One of the acts in Article 14 and Article 16 shall not be re-registered.
Eighteenth local CPA management agencies to deal with the registration and cancellation of certified tax agents, timely report to State Taxation Administration of The People's Republic of China. Registered or deregistered certified tax agents may make an announcement through the news media. Abide by obligations
Article 19 When engaging in tax agency activities, registered tax agents shall abide by national tax laws, administrative regulations and administrative rules on the premise of voluntary entrustment and selection by taxpayers and withholding agents, conduct business independently and impartially, safeguard national interests and protect the legitimate rights and interests of clients.
Agency business scope
Article 20 Certified tax agents may accept the entrustment of taxpayers and withholding agents to act as agents within the following scope:
(1) Handling tax registration, changing tax registration and canceling tax registration.
(2) Go through the purchase procedures of invoices other than special VAT invoices.
(3) Handling tax returns or withholding tax reports.
(4) Paying taxes and applying for tax refund.
(5) Making tax-related documents.
(six) to review the tax situation.
(seven) the establishment of accounting system, accounting.
(8) Tax consultation and employment of tax consultants.
(9) Tax administrative reconsideration.
(10) Other businesses specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.
rule
Article 21 A certified tax accountant may be entrusted by a taxpayer or withholding agent to act as a general agent, a single agent, a perennial agent or a temporary agent.
Twenty-second registered tax agents engaged in tax business according to law, protected by state laws, no organ, group, unit or individual may illegally interfere.
Twenty-third certified tax agents have the right to inquire about the client's relevant financial and accounting information and documents and inspect the business premises and facilities according to the needs of agency business. The principal shall provide the agent with true business conditions and financial information.
Twenty-fourth registered tax agents to undertake business, the tax agency where they belong to unified acceptance and signed an agency agreement with the client, in accordance with the standards set by the state to collect agency fees.
A certified tax accountant cannot practice in more than two tax agency at the same time.
The tax agency must be approved by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 25 When handling agency business, a certified tax agent shall present the registration certificate issued by the State Taxation Bureau of People's Republic of China (PRC) or the administrative agencies of certified tax agents of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans to the client or the relevant tax authorities. A certified tax accountant has the right to sign and seal all documents issued by his agency business and bear corresponding legal responsibilities.
Article 26 A certified tax accountant shall keep the business secrets of the client. Stop the client's tax evasion and tax fraud, and report to the relevant tax authorities in time.
Twenty-seventh registered tax agents shall receive continuing education from professional and technical personnel in accordance with the provisions, constantly update their knowledge, master the latest tax policies and regulations, and improve their business skills. Accept the professional training and assessment organized by the registered tax agent management organization, and take it as one of the necessary conditions for re-registration. Article 28 If a certified tax accountant fails to act as an agent in accordance with the provisions of the agency agreement, or acts as an agent in violation of the provisions of tax laws and administrative regulations, the tax authorities at or above the county level shall impose a fine in accordance with the relevant provisions and investigate the corresponding responsibilities.
Twenty-ninth certified tax agents who engage in agency activities in violation of these provisions for more than two times in a fiscal year shall be stopped from engaging in tax agency business for more than one year by the administrative agencies of certified tax agents in provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans.
Article 30 A certified tax accountant who knows that the entrusted matters are illegal still carries out agency activities, or knows that his agency behavior is illegal, shall, in addition to being dealt with according to the provisions of Article 28, be disqualified from being a certified tax accountant by the administrative agencies of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, withdraw his practicing qualification certificate, prohibit him from engaging in tax agency business, and file with the issuing authority.
Thirty-first registered tax agents engaged in tax agency activities, which violate the criminal law and constitute a crime, shall be punished by judicial organs according to law.
Thirty-second provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning, the registered tax agency in violation of the relevant provisions of these provisions, timely and truthfully recorded in the discipline registration column of the certificate.
Article 33 If a tax agency violates the provisions of tax laws and relevant administrative regulations to carry out agency activities, the tax authorities at or above the county level shall, depending on the seriousness of the case, give a warning, or impose a fine in accordance with relevant laws and administrative regulations, or request the relevant administrative departments to suspend business for rectification and order dissolution.
Thirty-fourth if a party refuses to accept the decision on administrative punishment, it may apply for reconsideration or bring a lawsuit to the people's court according to law. Thirty-fifth before the implementation of the qualification examination for certified tax agents, tax agents who have obtained senior professional and technical positions in economics can obtain the qualification of certified tax agents through the examination.
Specific assessment methods shall be formulated separately by the Ministry of Personnel of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Thirty-sixth in line with the provisions of the qualification of registered tax agents, the unit can hire economists according to the needs of the work.
Article 37 The administrative measures for overseas personnel to apply for the qualification examination of registered tax agents and engage in tax agency business in China shall be formulated separately after being approved by the relevant departments of the State Council.
Thirty-eighth the provisions of the relevant conditions, the right to interpret the examination belongs to the Ministry of personnel; The right to interpret the examination syllabus, reference materials, pre-examination training and registration management belongs to State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Article 39 These Provisions shall come into force as of the date of promulgation.