What Does a Tax Agent Do?

Tax agency refers to the act of an agent accepting the entrustment of a taxpayer to handle relevant tax matters on its behalf within the scope of a legal agency. Within its authority, tax agents handle tax declarations on behalf of taxpayers (including withholding agents), apply for, change, and cancel tax registration certificates, apply for tax reductions and exemptions, set up account keeping vouchers, conduct tax administrative reconsiderations and litigations Service activities for tax matters. ^[1]

Tax agent

(Tax action)

Tax agent means

Tax agency is an integral part of agency. It has the general attributes of agency and belongs to a type of agency agency in civil agency. Specifically, tax agency refers to the general term for various acts in which tax agents are entrusted by taxpayers and withholding agents within the scope of agency stipulated by national laws to handle tax matters on their behalf. The state implements a registration system for professional and technical personnel engaged in tax agency activities. Obtain the People's Republic of China in accordance with these regulations

The legal characteristics of tax agents include

1. Tax agency behavior is

The scope of the tax agency's business includes

1. Handle

As a kind of entrusted agent in civil agency, tax agency has the following characteristics:

1. Impartiality .

The general procedure of a tax agency can be divided into three stages according to its nature: the preparation stage, the implementation stage, and the agency completion stage.

In the preparation stage, when the taxpayer or the withholding agent submits a tax agent to the tax agency, the tax agency shall investigate the relevant situation of the requesting agent and determine whether to accept the item on the basis of this.

The role of tax agency system in the relationship of tax collection

1. Tax agency is conducive to tax administration according to law;

2. Tax agency is conducive to improving the supervision and control mechanism of tax collection and management;

3 Tax agents are conducive to protecting the legitimate rights and interests of both parties.

Taxpayers and withholding agents may entrust tax agents to carry out comprehensive agency, single agency or temporary agency and perennial agency as required.

Tax agency is a social intermediary business. Tax agencies must abide by the following three basic principles:

Principle of agency according to law

Laws and regulations are codes of conduct that must be followed in any activity. To carry out tax agency, we must first maintain the dignity of national tax laws and regulations. In the process of tax agency, we must strictly perform our duties in accordance with the relevant provisions of laws and regulations, and we must not exceed the scope of agency And proxy permissions. Only in this way can not only guarantee the country's taxation interests, maintain the seriousness of tax laws and regulations, but also protect the legitimate rights and interests of taxpayers, and at the same time make their agency achievements recognized by tax authorities. Therefore, legal agency is the basic prerequisite for the survival and development of the tax agency industry.

2. Voluntary paid principle

Tax agency is a commissioned agency, and the creation of a tax agency relationship must be based on the willingness of both the commissioned and the commissioned parties. Taxpayers and withholding agents have the option of entrustment and non-entrustment, as well as the autonomy of choosing the entrusting party. If the taxpayer or withholding agent has not voluntarily entrusted others to represent the tax affairs, no unit or individual can force the agent to act. Agents, as trustees, also have the right to choose taxpayers and withholding agents. It can be seen that the two parties of the tax agency are a contract relationship formed by two-way choice, and they should abide by the principles of voluntariness, equality, and good faith in the contract. Tax agency is not only a social intermediary service, but also a professional knowledge service. Therefore, tax agents should receive corresponding remuneration when performing tax agency business. Such remuneration should be determined in accordance with the state's intermediary service fee standards.

3. The objective and fair principle

Tax agency is a social intermediary service. Tax agents are between taxpayers, withholding agents and tax authorities. They must protect the legitimate rights and interests of taxpayers, withholding agents, and the country's taxation interests. Therefore, tax agents must adhere to the principle of objectivity and fairness, take service as the purpose, correctly handle the contradiction of collection, and coordinate the collection relationship. In the process of tax agency, it is necessary to be responsible to both the principal and the state. The behavior of the agency must comply with the laws and regulations of the country and the wishes of the principal.

The scope of tax agency refers to the business content that tax agents are allowed to engage in according to the relevant national laws and regulations. Although the business requirements of countries around the world are not the same, the basic principles are roughly the same, that is, the business scope of tax agents is mainly all tax-related matters entrusted by taxpayers and withholding agents.

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One from

Trial Measures for Tax Agents

Publication date: September 16, 1994 Issue number: Guoshui [1994] No. 211

Chapter I General Provisions

Article 1 In order to regulate the behavior of tax agents,

A tax agency refers to an intermediary organization engaged in tax agency business, that is, a tax agency firm (center) that has been confirmed and approved by the State Administration of Taxation, and has obtained a business license from an industrial and commercial agency. The State Administration of Taxation has confirmed the approval of intermediary organizations engaged in tax agency business in accordance with the Interim Measures for the Establishment and Examination and Approval of Limited Liability Tax Firms and the Interim Measures for the Establishment and Examination and Approval of Partnership Tax Firms. Natural persons or registered tax accountants are not allowed to undertake tax agency business in their personal names. Requirements for the limited liability system: (1) There are more than 3 promoters who meet the conditions of the promoters; (2) More than 10 full-time practitioners, of which more than 5 have obtained the "People's Republic of China Registered Tax Agent Practice Registration Certificate" (3) with a registered capital of more than 300,000 yuan; (4) having a fixed office space and necessary facilities; (5) other conditions prescribed by the examination and approval authority. The promoters of a tax accounting firm shall meet the following requirements: (1) Obtaining the "People's Republic of China Registered Tax Agent Practice Registration Certificate"; (2) having more than 3 years of experience in tax agency business and a good record of professional ethics (3) being the investor of the firm; (4) not working in other units to obtain wages and other labor remuneration; (5) being under 65 years of age; (6) other conditions prescribed by the examination and approval authority. The taxpayer's investor should meet the following requirements: (1) obtain the "People's Republic of China Registered Tax Agent Practice Registration Certificate"; (2) practice in the office and not engage in other work such as obtaining wages; ) Other conditions stipulated by the examination and approval authority.

Relevant legal relations of tax agents mainly refer to taxpayers and withholding agents who entrust the agent accounting taxpayers to handle tax matters, which results in certain rights, obligations and liability relationships between the client and the trustee.

The tax accounting agent in charge of accounting conducts related agency work in the name of the client. The legal consequences of the corresponding agency process should directly belong to the client. The determination of the relevant legal relationship of the tax agent is mainly based on the agency agreement. Sign as a sign.

The legal liability of a tax agent is generally divided into the legal liability of the client and the legal liability of the client.

The principal legal responsibility of the client is that in addition to the tax liability that the taxpayer should bear in accordance with the regulations, the taxpayer should also pay a certain amount of liquidated damages and compensation to the client in accordance with the regulations.

For the relevant legal liabilities of the entrusted party, if the agent fails to perform his duties and also causes damage to the agent, he shall bear the corresponding civil liability in a timely manner. If the tax agent fails to perform the duties of tax agency due to work errors or failure to complete the tax agency affairs on time, which causes unnecessary losses to the client, these should be the responsibility of the client. If the agent knows that the entrusted agent is illegal and still carries out agency activities, and if the agent knows that the agent's agent behavior is illegal, and does not express an objection, the agent and the agent shall be jointly and severally liable, according to the relevant fixed If the registered tax agent and the agent have collusion, tax evasion and resistance, and common illegality, they shall be punished according to the common illegality, and both parties shall bear legal responsibility. If a criminal offence is involved, they shall be transferred to the relevant judicial department for legal treatment.