| Notice by the State Administration of Taxation of Matters concerning Maximizing the Role of Tax-Related Professional Services and Boosting the Reform of Individual Income Tax | | 国家税务总局关于发挥涉税专业服务作用 助力个人所得税改革有关事项的通知 |
| (Letter No. 687 [2018] of the State Administration of Taxation) | | （税总函〔2018〕687号） |
| The offices of the State Administration of Taxation (“SAT”) in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; all local special commissioner's offices of the SAT; and all entities of the SAT: | | 国家税务总局各省、自治区、直辖市和计划单列市税务局，国家税务总局驻各地特派员办事处，局内各单位： |
| For the purposes of implementing the decision and deployment of the CPC Central Committee and the State Council on the reform of individual income tax, maximizing the role of tax-related professional services, and boosting the implementation of the reform of individual income tax, the relevant matters are hereby announced as follows: | | 为落实党中央、国务院关于个人所得税改革的决策部署，充分发挥涉税专业服务作用，助力个人所得税改革实施，现将有关事项通知如下： |
| I. Maximizing the professional role of tax-related industry associations and institutions | | 一、充分发挥涉税行业协会和机构的专业化作用 |
| The implementation of the new individual income tax system has brought about unprecedented challenges to the tax services of tax authorities. At present and at a future stage, the policy consultation, publicity and counseling for taxpayers and withholding agents will be extremely arduous, and the tax flow of the tax service halls will increase substantially. Tax-related professional services and other social forces play an important role in supporting the reform of individual income tax. Tax authorities shall fully mobilize their power to ease the problem of insufficient tax service resources of tax authorities, and jointly advance the smooth implementation of the reform of individual income tax. | | 个人所得税新税制的实施，对税务机关纳税服务工作带来空前挑战。当前和今后一个阶段，面向纳税人、扣缴义务人的政策咨询、宣传辅导工作将异常繁重，办税服务厅办税流量将大幅度增长。涉税专业服务等社会力量在支持个人所得税改革中具有重要作用。税务机关应充分调动其力量，缓解税务机关纳税服务资源不足的问题，协力推进个人所得税改革顺利实施。 |
| (1) Tax authorities shall carefully assess the matching of the local 12366 consulting and service resources of tax service halls with the growth of the needs of taxpayers. Where the pressure on policy consultation and tax services has increased significantly, tax authorities that have seriously insufficient tolerance and need to resolve the problem by virtue of tax-related professional services may, as needed, invite tax accountants, certified public accountants and lawyers of tax-related professional service institutions to participate in the 12366 expert consultation seats, tax guidance consultation at tax service halls, consultation and counseling at self-service tax affairs handling areas and tax service experience areas, and expert counseling lecture at taxpayer schools. Tax-related professional service institutions may, as volunteers, participate in the aforesaid 12366 expert consultation, expert consultation at tax service halls, counseling, and lecture activities. | | （一）税务机关要认真评估本地区12366咨询、办税服务厅服务资源与纳税人需求增长的匹配情况。对政策咨询、办税压力增加显著，税务机关承受力严重不足，需要借助涉税专业服务力量解决的，可以根据需要，邀请涉税专业服务机构的税务师、注册会计师、律师参加12366专家咨询坐席、办税服务厅导税咨询、自助办税和办税体验区咨询辅导，纳税人学堂专家辅导讲座。涉税专业服务机构可以志愿者身份，参加上述12366专家咨询、办税服务厅专家咨询、辅导、讲座活动。 |
| (2) When developing plans of publicity and counseling for taxpayers and withholding agents, tax authorities may invite associations of tax accountants, associations of certified public accountants, lawyers associations, agent bookkeeping associations and other industry associations (hereinafter referred to as “tax-related industry associations”) and tax-related professional service institutions to participate in research. Tax-related industry associations and tax-related professional service institutions shall, from the perspectives of the needs of taxpayers and withholding agents and professional services, offer opinions and suggestions to tax authorities. | | （二）税务机关在制定对纳税人、扣缴义务人宣传辅导方案时，可邀请税务师协会、注册会计师协会、律师协会、代理记账协会等行业协会（以下称“涉税行业协会”）、涉税专业服务机构参与研究。涉税行业协会、涉税专业服务机构从纳税人、扣缴义务人需求以及专业服务的角度，向税务机关提出意见建议。 |
II. Encouraging tax-related industry associations and institutions to participate in the public benefit activities of publicity and counseling for the reform of individual income tax
．．．．．． | | 二、鼓励涉税行业协会和机构组织参加个人所得税改革宣传辅导公益活动
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