(1) Based on the planning of "Guiding Opinions of State Taxation Administration of The People's Republic of China on the Development of Certified Tax Agents in China during the Eleventh Five-Year Plan", we will strengthen tax planning, optimize enterprise tax management, develop tax-related forensic services, broaden the business scope of tax intermediary services, and gradually change from perennial agency labor services to intelligent services such as bookkeeping, tax planning and tax-related forensic services to promote the prosperity and development of tax agents.

(2) In view of the phenomenon that some agencies in the registered tax agent industry blindly lower the charging standards and increase kickbacks in order to attract customers, we should pay attention to the cultivation of tax agents' honest practice concept, strengthen the management of competitors' practice quality, realize the goal of survival of the fittest, and urge every employee to improve their professional quality and service level, so as to improve the overall service level and quality of tax intermediaries.

(3) With the promulgation and implementation of the individual income tax law, the status of individual income tax will become more prominent. In order to reduce tax-related violations and unnecessary penalties, high-income industries and high-income people will also choose tax intermediaries to file personal income tax returns for themselves, which will promote the development of tax agency business.