| Announcement of the State Taxation Administration on Matters Concerning Further Improving the Regulation System for Tax-Related Professional Services | | 国家税务总局关于进一步完善涉税专业服务监管制度有关事项的公告 |
| (Announcement No. 43 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第43号） |
| For the purposes of thoroughly implementing the requirements of the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services” of the State Council, and optimizing the taxation business environment, the relevant matters concerning further improving the regulation system for tax-related professional services are hereby announced as follows: | | 为深入贯彻落实国务院“放管服”改革要求，优化税收营商环境，现就进一步完善涉税专业服务监管制度有关事项公告如下： |
| I. Simplify the collection of tax-related professional service information | | 一、简化涉税专业服务信息采集 |
| (1) Reducing information collection items concerning tax-related professional services. Tax-related professional service institutions shall no longer be required to submit the information on “amount under the agreement,” “service agreement summary,” “amount of taxes of the client involved,” and “business report summary.” | | （一）减少涉税专业服务信息采集项目。不再要求涉税专业服务机构报送“协议金额”“服务协议摘要”“涉及委托人税款金额”“业务报告摘要”信息。 |
| (2) Extending the time limit for collecting information on special business reports. The deadline for certified tax agencies, accounting firms, and law firms to submit the information on special business reports shall change from “before the end of month after the business is completed” into “before March 31 of next year.” | | （二）延长专项业务报告信息采集时限。将税务师事务所、会计师事务所、律师事务所报送专项业务报告信息的时限，由完成业务的次月底前，调整为次年3月31日前。 |
| (3) Relaxing the requirements for the submission of information by tax-related service personnel. A tax-related professional service institution may, according to its own specific business, determine the scope of specific personnel involved in the “basic information on tax-related service personnel” that shall be submitted by this institution. | | （三）放宽从事涉税服务人员信息报送要求。涉税专业服务机构可以根据自身业务特点，确定本机构报送“从事涉税服务人员基本信息”的具体人员范围。 |
| (4) Optimizing the standards for filling out a Tax Return based on business classification. If it is difficult for a tax-related professional service institution to differentiate between three types of tax-related business, namely, “general tax consultation,” “professional tax consultation” and “tax planning,” “general tax consultation” may be filed in; and where the service of filing of tax returns is actually provided while the Tax Return is not signed, “general tax consultation” may be filled in. | | （四）优化业务分类填报口径。涉税专业服务机构难以区分“一般税务咨询”“专业税务顾问”和“税收策划”三类涉税业务的，可按“一般税务咨询”填报；对于实际提供纳税申报服务而不签署纳税申报表的，可按“一般税务咨询”填报。 |
| (5) Increasing the option for submission of tax-related professional services of the head offices and branches. If a tax-related professional service institution establishes a branch without legal person status (including a branch office and a branch company) across different regions, it may choose to have the head office submit to the tax authority having jurisdiction at the place where it is located the summarized tax-related professional service information of the branch, or may choose to have the branch submit to the tax authority having jurisdiction at the place where it is located the tax-related professional service information by itself. | | （五）增加总分机构涉税专业服务信息报送选择。涉税专业服务机构跨地区设立不具有法人资格分支机构（包括分所和分公司）的，可选择由总机构向所在地主管税务机关汇总报送分支机构涉税专业服务信息，也可选择由分支机构自行向所在地主管税务机关报送涉税专业服务信息。 |
| II. Improving the credit review mechanism for tax-related professional services | | 二、完善涉税专业服务信用复核机制 |
| (1) The tax-related professional service institutions and tax-related service personnel that raise objections to credit scores, credit ratings, and negative practicing records may apply to the tax authorities for review within 12 months after the credit records are generated or the results are determined. | | （一）涉税专业服务机构和从事涉税服务人员，对信用积分、信用等级和执业负面记录有异议的，可在信用记录产生或结果确定后12个月内，向税务机关申请复核。 |
Tax authorities shall complete the review within 30 working days under the principles of tolerance and prudence, draw review conclusions, and provide inquiry services.
．．．．．． | | 税务机关应当按照包容审慎原则，于30个工作日内完成复核工作，作出复核结论，并提供查询服务。
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