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Record · chinatax ACC. 900065800

Announcement of the State Administration of Taxation on Issues Concerning the Public Notice Board for Tax Agent Firms

国家税务总局关于税务师事务所公告栏有关问题的公告

Issuer
Date
2011-12-02
Instrument
announcement
Cited by
0
This document establishes the official public notice board for tax agent firms on the State Administration of Taxation's website, clarifies that references to 'qualified intermediary institutions' in tax documents shall be interpreted as tax agent firms and other tax-related professional service institutions, and stipulates that only firms listed on the board may conduct cross-provincial tax verification services, while unlisted institutions are prohibited from such services.
Full text · 原文 385 字
根据《国家税务总局关于公布一批全文失效废止的税务规范性文件目录的公告》(国家税务总局公告2020年第8号),全文废止。<br> 近期,国家税务总局网站《办税服务》板块正式设立“税务师事务所公告栏”,并将每月进行更新。现就有关问题公告如下:<br> 一、国家税务总局发布的业务文件中,凡涉及“有资质的中介机构”字样的,统一解释为“税务师事务所等涉税专业服务机构”。<br> 二、凡经国家税务总局网站公告的税务师事务所,跨省开展涉税鉴证业务不受地域限制;其出具的涉税鉴证业务报告,各地税务机关应当受理。<br> 三、未在国家税务总局网站公告的其他中介机构,一律不得承办涉税鉴证业务;对其出具的涉税鉴证业务报告,各地税务机关不予受理。<br> 四、其他涉税专业服务机构如果从事涉税鉴证业务,必须具备注册税务师执业资质,成立税务师事务所,加入注册税务师协会,纳入税务机关和注册税务师行业监督管理。<br> 二〇一一年十二月二日