(Guoshuifa [2001] 117,; October 8, 2001)
The tax agency order (for trial implementation)
Chapter I General Provisions
The first order to regulate the practice of tax agents, tax agents to ensure the quality of their work to safeguard the legitimate rights and interests of the client, the tax agent to promote the healthy development of the cause, according to the "People's Republic of the Tax Collection and Administration Law," "the People's Republic of the implementation of the Tax Collection and Administration Law Rules "and" tax registration system for the qualification of Provisions "the relevant provisions of the enactment of this order.
The second order of the applicable tax agent qualified tax firm limited liability company and partnership tax services, such as tax office (the tax office, the same below) to accept the taxpayer, and other agent Units and individuals (referred to as a client, the same below) commissioned, to handle the various tax matters.
The third agent of the business tax as follows:
(A) for tax registration, tax registration and changes to the tax write-off registration;
(B) In addition to handling special invoices for value-added tax invoices outside Linggou procedures;
(C) for tax returns or withholding tax report;
(D) to pay for taxes and refund procedures;
(E) the production of tax-related instruments;
(F) review of the tax situation;
(Vii) prepare the establishment, for accounting;
(H) tax consulting, tax consultants employed;
(Ix) the tax administrative review procedures;
(J) the State Administration of Taxation provided for in other businesses.
The second chapter of the tax agency to establish
Article IV of the tax agency is established, the client should be entrusted to voluntary and involuntary tax office accept the premise.
Article V clients of verbal or written intention of the agency, the tax office should be sent to the client's basic commitment and understanding. The focus should be to understand the client's production and operation, marketing, tax and financial accounting system and so on.
Article VI of the tax office through understanding, the following conditions are met, can be entrusted:
(A) commissioned by the tax agent, in line with national laws and regulations, in line with the "tax registration system for the qualification of temporary regulations" set forth in the scope of business;
(B) the full client, to provide real tax agency work required for the production, operation and related data, financial records and documents;
(C) the tax office a client on matters entrusted with the ability to contractors.
Article VII of the tax office decided to accept the commission should be entrusted with the client on a matter of consultation. The two sides reached agreement after the signing of the agreement commissioned by the tax agent.
Article VIII of the tax commission agent agreement should include the following:
(A) and the tax office a client name and address;
(B) agency and scope of the project;
(C) of the principal-agent approach;
(D) of the principal-agent period;
(E) the obligations and responsibilities of both parties;
(F) agency fees, payment and payment terms;
(G) responsibility for breach of contract and compensation methods;
(Viii) dispute settlement;
(Ix) other states.
Article 9 of the tax agent since the two sides agreed to entrust the legal representative of a signature, that is, when sealed by the force of law and protected by law.
Article X of the tax agent's commission agreement must be a party to tax office, tax practitioners Acting in his own name not be directly commissioned. Deputy tax practitioners contractor tax agency appointed by the tax office.
Tax should be in accordance with Article 11 of the firm commitment of the degree of difficulty and complexity of the tax practitioners Acting experience, knowledge and so on, will be entrusted with the business to have the competence to appoint the deputy tax practitioners to bear.
