| Announcement of the State Administration of Taxation on Issuing the Measures for Announcing and Pushing the Information on Tax-related Professional Services (for Trial Implementation) | | 国家税务总局关于发布《涉税专业服务信息公告与推送办法（试行）》的公告 |
| (Announcement No. 42 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第42号） |
| The Measures for Announcing and Pushing the Information on Tax-related Professional Services (for Trial Implementation) as developed by the State Administration of Taxation are hereby issued, and shall come into force on December 1, 2017. | | 现将国家税务总局制定的《涉税专业服务信息公告与推送办法（试行）》予以发布，自2017年12月1日起施行。 |
| | 特此公告。 |
| State Administration of Taxation | | 国家税务总局 |
| November 22, 2017 | | 2017年11月22日 |
| Measures for Announcing and Pushing the Information on Tax-related Professional Services (for Trial Implementation) | | 涉税专业服务信息公告与推送办法（试行） |
| Article 1 In order to strengthen the administration of the use of the information on tax-related professional services, and maximize the active roles of thetax-related professional service institutionsin optimizing tax payment services and improving the effectiveness of tax collection administration, these Measures are developed in accordance with the Measures for the Regulation of Tax-related Professional Services (for Trial Implementation) (Issued by Announcement No. 13 [2017], SAT). | | 第一条 为加强涉税专业服务信息的运用管理，发挥涉税专业服务机构在优化纳税服务、提高征管效能等方面的积极作用，依据《涉税专业服务监管办法（试行）》（国家税务总局公告2017年第13号发布），制定本办法。 |
| Article 2 For the purpose of these Measures, “tax-related professional service organizations” shall include: | | 第二条 本办法所称涉税专业服务机构包括： |
| (1) tax agent firms; | | （一）税务师事务所； |
| (2) the accounting firms and law firms that have obtained the practicing licenses in accordance with the law and engage in tax-related professional services; and | | （二）依法取得执业许可且从事涉税专业服务的会计师事务所和律师事务所； |
| (3) bookkeeping agencies, tax agencies, finance and taxation consultation companies and other institutions that have made business registration and engage in tax-related professional services. | | （三）经商事登记且从事涉税专业服务的代理记账机构、税务代理公司、财税类咨询公司等其他机构。 |
| Article 3 Provincial tax authorities shall publish the information on tax-related professional services through portal websites, electronic tax bureaus and tax service places, and take charge of pushing the information on tax-related professional services to social credit platforms, industry administrative departments, industry associations, and industry and commerce, customs and other departments. | | 第三条 省税务机关通过门户网站、电子税务局和办税服务场所公告涉税专业服务信息，负责向社会信用平台和行业主管部门、行业协会、工商、海关等其他部门推送涉税专业服务信息。 |
| The tax service departments of the tax authorities shall take charge of the pushing of information on tax-related professional services to internal risk control, tax collection administration, tax audit, taxation administration, tax law publicity, and the tax agent administration departments, etc., of the tax authorities, as well as the tax-related professional service institutions and the clients thereof. | | 税务机关纳税服务部门负责向税务机关内部风险控制、征收管理、税务稽查、税政管理、税法宣传、税务师管理等部门，及涉税专业服务机构及其委托人推送涉税专业服务信息。 |
| Article 4 The contents of the information on tax-related professional services requiring publication are as follows: | | 第四条 涉税专业服务信息公告内容： |
| (1)The contents about the tax-related professional service institutions incorporated into thereal-name system administration and their credit standings: names and unified social credit codes of tax-related professional service institutions, names of their legal representatives (or persons in charge of entities), addresses, telephone numbers, credit points, and other basic information. | | （一）纳入实名制管理的涉税专业服务机构名单及其信用状况公告内容：涉税专业服务机构名称、统一社会信用代码、法定代表人（或单位负责人）姓名、地址、联系电话、信用积分情况等基本信息； |
| (2) The contents about the tax agent firms that have not made administrative registration: names and unified social credit codes of institutions, names of their legal representatives (or persons in charge of entities), addresses, telephone numbers, dates when business registration is made, and other basic information. | | （二）未经行政登记的税务师事务所名单公告内容：机构名称、统一社会信用代码、法定代表人（或单位负责人）姓名、地址、联系电话、商事登记日期等基本信息； |
| (3)The contents about the unfaithful tax-related professional service institutions: names and unified social credit codes of tax-related professional service institutions, names of their legal representatives (or persons in charge of entities), addresses, telephone numbers, dishonest acts, dates of determination, and other basic information. | | （三）涉税专业服务机构失信名录公告内容：涉税专业服务机构名称、统一社会信用代码、法定代表人（或单位负责人）姓名、地址、联系电话、失信行为、认定日期等基本信息； |
| (4)The contents about the unfaithful personnel engaged in tax-related services: names, identity certificate numbers (with the number section of “date of birthday” withheld), names and numbers of professional qualification certificates, names of the tax-related professional service institutions where they work, dishonest behavior, dates of determination, and other basic information. | | （四）从事涉税服务人员失信名录公告内容：姓名、身份证件号码（隐去出生年、月、日号码段）、职业资格证书名称及编号、所属涉税专业服务机构名称、失信行为、认定日期等基本信息。 |
Article 5 The provincial tax authorities that issue announcements through their portal websites, electronic tax bureaus and tax service places shall make dynamic updates to the announced contents prior to the tenth day of each month.
．．．．．． | | 第五条 省税务机关通过门户网站、电子税务局和办税服务场所发布公告，于每月10日前对公告内容进行动态调整。
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