It is a social intermediary organization established by laws, regulations and rules to undertake tax-related services and forensic services. The organizational forms of tax agency firms are limited liability tax agency firms and partnership tax agency firms, as well as other forms stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Tax accounting firms should pay taxes according to law, establish and improve internal management systems, strictly manage financial affairs, establish occupational risk funds and handle occupational insurance. A tax agency is a full-time agency engaged in tax agency work, which can be an organization jointly established by certified tax agents or a limited liability tax agency initiated by a certain number of certified tax agents.

The treatment depends on the business scale of the firm and the business ability of the project manager. If you earn more money, your salary is certainly high. If you have less money, you can't be high. The work intensity is mainly mental work, and if it is mainly auditing and consulting business, it is a relatively heavy mental work. If the agency business is the main business, it will take a lot of time to complete the agency business. Tax agents and accounting firms have different emphases. Tax agents pay more attention to the planning of the actual interests of enterprises and exclude tax risks. Accounting pays more attention to financial compliance.

What is the employment direction of tax agents?

In addition to the tax agency mentioned above, the employment direction of tax agency is: 1. State-owned enterprises or large and medium-sized enterprises and institutions need tax agents from regular large enterprises, and tax OP is a position that every enterprise needs. Tax work involves many departments of enterprises, such as budget management, strategic investment, project planning, contract conclusion, auditing, accounting and other related tax-related issues. Therefore, having a tax agent qualification certificate can also enhance the internal promotion chip.

2. Accounting firm

Companies have many opportunities to meet different customers and meet different business processes. Over the years, they can accumulate a lot of practical work ability. If you don't want to stay in the firm after working for 3-5 years, it will be very popular to jump ship to a big company.

3. Law firm

At present, the business of law firms in China can basically

Litigation and non-litigation business. Under the background of our rapid economic development, both litigation business and non-litigation business will involve a lot of economic work, which is related to taxation, so law firms also need professional tax agents.

4. Consulting company

Nowadays, enterprises, institutions or individuals will ask some third parties to make strategies or plans for themselves. These consulting companies will issue professional reports that are more in line with each other according to their professional abilities, including tax consultation, tax agents, tax consultants, tax planning parts of various projects and other tax-related matters, all of which should be handled by professional _ service division.

Legal basis:

Announcement of Provisions on the Administration of Tax Agents' Administrative Registration Article 1 In order to standardize the administrative registration of tax agents and promote the healthy development of the tax agent industry, these Provisions are formulated in accordance with the relevant decisions of the State Council and the Measures for the Supervision of Tax-related Professional Services (Trial).

Article 2 The administrative registration of tax agency firms refers to the administrative act of the tax authorities to put on record the administrative counterpart with the words "tax agency firms" in the commercial registration name.

Without administrative registration, the name "tax agent" shall not be used, and the legitimate rights and interests of tax agents shall not be enjoyed.

Article 3 The tax authorities shall, in accordance with the provisions of these Regulations and the principles of openness and convenience, register qualified administrative counterparts and issue the Certificate of Administrative Registration of Tax Agents (hereinafter referred to as the Registration Certificate, see Annex 1). The style of the Registration Certificate is determined by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 4 State Taxation Administration of The People's Republic of China is responsible for formulating the administrative registration management system for tax agents and supervising its implementation.

The tax authorities of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning (hereinafter referred to as provincial tax authorities) shall be responsible for the administrative registration of tax agencies in their respective regions.

Article 5 Unless otherwise stipulated by State Taxation Administration of The People's Republic of China, a tax agency in the form of partnership or limited responsibility system shall meet the following conditions:

(a) partners or shareholders should be tax agents, certified public accountants and lawyers, of which the proportion of tax agents should be higher than 50%;

(2) The legal representative of a limited liability tax agency is a shareholder;

(3) A tax accountant, a certified public accountant or a lawyer shall not be a partner, shareholder or practitioner in two or more tax accounting firms at the same time;

(four) the name of the tax agency shall not be duplicate with the name of the tax agency that has been administratively registered.

Partnership tax firms are divided into general partnership tax firms and special general partnership tax firms.

Article 6 When handling the administrative registration of tax agency, the administrative counterpart shall submit the following materials to the local provincial tax authorities within 20 working days from the date of obtaining the business license:

(a) the administrative registration form of tax agency (see Annex 2);

(2) A copy of the business license;

(3) Other materials as stipulated by State Taxation Administration of The People's Republic of China.

Seventh administrative relative person to submit complete materials, in line with the statutory form, the provincial tax authorities immediately accepted; If the materials are incomplete or do not conform to the statutory form, all materials that need to be corrected shall be informed at one time.

The provincial tax authorities shall handle the administrative registration of tax agencies within 20 working days from the date of accepting the materials. Meet the requirements of administrative registration, the tax agency name, partners or shareholders, executive partners or legal representatives, professional qualifications and other related information in the portal website publicity, publicity period shall not be less than 5 working days. If there is no objection at the expiration of the publicity period or there is objection during the publicity period, but the objection is not true after investigation, administrative registration shall be given, and a paper registration certificate or an electronic certificate shall be issued, and the certificate number shall use a unified social credit code. The provincial tax authorities publish the relevant information announcement of obtaining the Tax Agency Registration Certificate on the portal website, electronic tax bureau and tax service places, and submit the Tax Agency Administrative Registration Form to State Taxation Administration of The People's Republic of China with a copy to the provincial tax agency industry association.

Do not meet the requirements of administrative registration or have objections during the publicity period, and do not meet the requirements of administrative registration after investigation, issue the Notice of Non-registration of Tax Agents in Administrative Registration (hereinafter referred to as the Notice of Non-registration, see Annex 3) and make an announcement, and at the same time, copy the relevant materials to the administrative department for industry and commerce.

Article 8 Where the name, organizational form, business place, partners or shareholders, executive partners and legal representatives of a tax agency change, it shall go through the administrative registration of change within 20 working days from the date of handling the industrial and commercial change, and submit the following materials to the local provincial tax authorities:

(a) the tax agent change/termination of the administrative registration form (see Annex 4);

(2) the original registration certificate;

(3) A copy of the changed business license;

(4) Other materials specified by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China.

Article 9 If the materials submitted by the administrative counterpart are complete and conform to the statutory form, the provincial tax authorities will immediately accept them; If the materials are incomplete or do not conform to the statutory form, all materials that need to be corrected shall be informed at one time.

The provincial tax authorities shall handle the change of administrative registration of tax agencies within 15 working days from the date of accepting the materials. A tax agency that meets the requirements for administrative registration and changes the items recorded in the registration certificate shall renew the registration certificate. The provincial tax authorities shall publish the announcement on the change of tax agents' offices on the portal website, electronic tax bureau and tax service places, and submit the Administrative Registration Form for the Change/Termination of Tax Agents' Offices to State Taxation Administration of The People's Republic of China, with a copy to the provincial tax agents' associations.

Do not meet the conditions for the change of administrative registration, issued a "notice of disapproval of registration" and make an announcement, at the same time, the relevant materials will be copied to the administrative department for Industry and commerce.

Article 10 Before canceling the industrial and commercial registration, the tax agency shall terminate the administrative registration and submit the following materials to the local provincial tax authorities:

(a) the tax agency change/termination of the administrative registration form;

(2) registration certificate.

If the tax agency fails to terminate the administrative registration before canceling the industrial and commercial registration, the provincial tax authorities will declare the administrative registration invalid.

Eleventh administrative relative person to submit complete materials, in line with the statutory form, the provincial tax authorities immediately accepted; If the materials are incomplete or do not conform to the statutory form, all materials that need to be corrected shall be informed at one time.

If the termination is true, the administrative registration shall be terminated. The provincial tax authorities announce the termination of tax agency in portal websites, electronic tax bureaus and tax service places, and at the same time submit the Administrative Registration Form for Change/Termination of Tax Agency to State Taxation Administration of The People's Republic of China with a copy to the provincial tax agency industry association.

Twelfth provincial tax authorities to obtain the "registration certificate" by fraud, bribery and other improper means, declare the administrative registration invalid and make a public announcement.

Thirteenth State Taxation Administration of The People's Republic of China found improper administrative registration of tax agencies, and ordered the provincial tax authorities to correct.

Fourteenth tax agency organizational form innovation related pilot work by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China research and promotion.

Article 15 Before the implementation of these Regulations, tax agencies established upon administrative examination and approval shall go through administrative registration with the local provincial tax authorities and renew their registration certificates. The specific time shall be determined by the provincial tax authorities.

Article 16 The person in charge of a branch of a tax agency shall be a partner or shareholder of the head office. The administrative registration of tax agency branches shall be handled with reference to the provisions of Articles 6 to 11 of these Provisions.

Seventeenth provincial tax authorities according to the provisions, combined with local conditions, formulate specific operational measures, and report to State Taxation Administration of The People's Republic of China for the record.

Article 18 These Regulations shall come into force as of September 6, 2065438 +0.