1. Introduction of tax agency:

A tax agency is a social intermediary organization established according to law to undertake tax-related services and forensic services as stipulated by laws, regulations and rules. The organizational forms of tax agency firms are limited liability tax agency firms and partnership tax agency firms, as well as other forms stipulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Tax accounting firms should pay taxes according to law, establish and improve internal management systems, strictly manage financial affairs, establish occupational risk funds and handle occupational insurance.

2, the tax agency level:

Tax agencies are divided into five grades, namely A, AA, AAA, AAAA and AAAAAA. China Tax Agents Association is responsible for the audit and identification of AAAA and AAAAAA tax agents; The local tax association is responsible for the examination and determination of A-level, AA-level and AAA-level tax accounting firms.

The certificate was designed and produced by China Taxation Association, and the plaque was designed and produced by China Taxation Association and local taxation associations respectively. Due to special needs such as business development, the graded tax agency may apply to the China Taxation Association for making personalized plaques, which will be supervised by the Local Taxation Association after approval.

Requirements for the registration of tax agencies:

1, acceptance standard requirements:

Partners or shareholders shall be tax agents, certified public accountants and lawyers; The legal representative of a limited liability tax agency is a shareholder; Tax agents, certified public accountants and lawyers cannot be partners, shareholders or practitioners in more than two tax agencies at the same time.

There are more than 3 promoters; The name of the tax agency shall not be duplicate with the name of the tax agency that has been administratively registered. Partnership tax firms are divided into general partnership tax firms and special general partnership tax firms; The registered capital is more than 300,000 yuan.

2. Requirements of shareholders of the company:

The executive partner or legal representative shall be a tax agent; It has not been punished by tax administration for engaging in tax-related professional services in the last three years; Other conditions stipulated by laws and administrative regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.