1. The tax agency acts in the name of taxpayers (including withholding agents).
2. The tax agency behavior must be an act with legal significance.
3. The tax agent has the right to express his will independently within the scope of authorization.
4. The legal consequences of tax agency directly belong to taxpayers (including withholding agents). The business scope of tax agency includes
1. Handle tax registration, change tax registration and cancel tax registration;
2. Go through the formalities of quasi-purchase of invoices;
3. Processing tax returns or withholding tax reports;
4. Apply for tax reduction, exemption, tax refund, overdue tax and deferred tax;
5. Making tax-related documents;
6. Conduct tax inspection;
7. Establish an accounting system to handle accounts;
8 to carry out tax consulting and tax business training;
9. Hire tax consultants;
10. Apply for tax administrative reconsideration or conduct tax administrative litigation, etc.
Except for the administrative powers entrusted or exercised by the tax authorities according to laws and administrative regulations, the administrative powers that should be exercised by the tax authorities do not belong to the business scope of tax agencies. Tax agents can be divided into comprehensive agents, single agents or temporary agents according to the scope of agency authority. The implementation of tax agency is an objective requirement for establishing a socialist market economic system, an inherent need for strengthening tax collection and management, and a better form for giving full play to social forces to cooperate and protect taxes. With the improvement of China's tax system and the increasing transparency of tax publicity system, and the emergence of a number of qualified tax agents, the conditions for promoting tax agents have gradually matured. After "People's Republic of China (PRC) Tax Collection and Management Law" provides a legal basis for tax agents, with the gradual deepening of the reform of tax collection and management system in China, it is imperative to promote tax agents. Therefore, China should actively implement the tax agency system, and implement the tax agency system of social intermediary institutions such as accounting firms and law firms according to the international common practice, so that it will gradually become an indispensable link in the tax collection and management system. However, tax agency is a social intermediary affair, which involves the interests of taxpayers (including withholding agents), tax agents and the state. Therefore, the establishment of tax agency system in China must follow the principles of voluntariness, fairness and strict management. As a principal-agent in civil agency, tax agency has the following main characteristics:
1. Justice. The tax agency is not a tax administrative organ, but an intermediary structure between the taxpayer and the taxed, and can only objectively evaluate the economic behavior of the agent from a fair standpoint; At the same time, the agent must handle tax matters for the client within the scope of law and perform his business independently and fairly. It not only protects the national interests, but also protects the legitimate rights and interests of the clients.
2. Voluntary. The choice of tax agency is generally one-way choice and two-way choice, no matter which choice is based on the wishes of both parties. That is to say, tax agents should carry out tax agency behavior on the premise of voluntary entrustment and resource selection by taxpayers and withholding agents.
3. compensation. Tax agencies are social intermediary organizations, not affiliated institutions of state administrative organs. Therefore, it should, like other enterprises and institutions, be responsible for its own profits and losses, be fortunate to provide paid services, earn income through agents, offset expenses and realize profits.
4. independence. Tax agencies have no administrative affiliation with state administrative organs, taxpayers and withholding agents, and handle tax matters independently from the intervention of tax administrative departments and the influence of taxpayers and withholding agents.
5. certainty. The scope of tax agency of tax agents is determined in the form of laws, administrative regulations and administrative rules. Therefore, tax agents shall not engage in agency activities beyond the prescribed content. Unless the tax authorities entrust an agent in accordance with the provisions of laws and administrative regulations, the agent shall not represent the administrative power that should be exercised by the tax authorities. According to its nature, the general procedure of tax agency can be divided into three stages: preparation stage, implementation stage and agency completion stage.
In the preparatory stage, when a taxpayer or withholding agent applies to a tax agency, the tax agency shall investigate the relevant information of the requesting agent and decide whether to accept the agency business on this basis. After full consultation, both parties reached an agreement and signed an agency agreement, stipulating the agency content, agency authority and agency term. After accepting the agency business, the tax agency should determine the tax agency risk, formulate the tax agency plan and arrange the implementation of the agency work.
The implementation stage is the central link of the whole process of tax agency, and its work is to carry out the work according to the agency matters, authority and time limit agreed in the agency plan and the agency agreement.
The stage of agency completion is the substantial end of agency business. The work at this stage is mainly to sort out the working papers of agency business, prepare relevant forms and file relevant materials for future reference. The role of tax agency system in the relationship between tax collection and management
1. Tax agency is beneficial to tax administration according to law;
2. Tax agency is conducive to improving the supervision and restriction mechanism of tax collection and management;
3. Tax agency is conducive to protecting the legitimate rights and interests of both parties. Taxpayers and withholding agents may, according to their needs, entrust tax agents with comprehensive agency, single agency or temporary agency or perennial agency.
Tax agency is a social intermediary affairs, tax agency must abide by the following three basic principles:
1. Principle of agency according to law
Laws and regulations are the code of conduct to be observed in any activity. To carry out tax agency, we must first safeguard the dignity of national tax laws and regulations, and fully perform our duties in strict accordance with the relevant provisions of laws and regulations in the process of tax agency, and must not exceed the scope and authority of agency. Only in this way can we not only guarantee the tax interests of the country, safeguard the seriousness of tax laws and regulations, but also protect the legitimate rights and interests of taxpayers, and at the same time make the agency results recognized by the tax authorities. Therefore, legal agency is the basic prerequisite for the survival and development of the tax agency industry.
2. The principle of voluntary compensation
The tax agency belongs to the principal-agent relationship, and the tax agency relationship must be based on the willingness of both the principal and the trustee. Taxpayers and withholding agents have the right to choose whether to entrust or not, and also have the right to choose their clients. If a taxpayer or withholding agent refuses to entrust others to pay taxes voluntarily, no unit or individual may force them to do so. As the entrusted party, the agent also has the right to choose taxpayers and withholding agents. It can be seen that the contractual relationship between tax agents is a two-way choice, and the principles of voluntariness, equality, honesty and credit should be observed in the contract. Tax agency is not only a kind of social intermediary service, but also a kind of professional knowledge service, so tax agents should also get corresponding remuneration when performing tax agency business, which should be determined in accordance with the charging standards for intermediary services stipulated by the state.
3. Principle of objectivity and impartiality
Tax agency is a kind of social intermediary service. Tax agents are between taxpayers, withholding agents and tax authorities. We should not only safeguard the legitimate rights and interests of taxpayers and withholding agents, but also safeguard the tax interests of the state. Therefore, tax agents must adhere to the principle of objectivity and justice, take service as the purpose, correctly handle the contradiction between collection and payment, and coordinate the relationship between collection and payment. In the process of tax agency, we should be responsible to both the client and the country. The agency behavior should not only conform to the provisions of national laws and regulations, but also conform to the wishes of the client, and we should not take sides with either party. The scope of tax agency refers to the business content that tax agents are allowed to engage in according to relevant national laws. Although different countries in the world have different businesses, their basic principles are basically the same, that is, the business scope of tax agents is mainly tax-related matters entrusted by taxpayers and withholding agents.
According to the Regulations on Tax Agency Business, an agent may accept the entrustment of a taxpayer or withholding agent to engage in agency business within the following scope:
1. Handle tax registration, change tax registration and cancel tax registration,
2. Handling tax payment, tax refund and tax reduction and exemption declaration,
3. Establish accounting system, handle accounts,
4. Go through the procedures for receiving and purchasing invoices other than special VAT invoices,
5. Apply for tax declaration and tax deduction,
6. Making tax-related documents,
7 to carry out tax consulting (consultant), tax planning, tax training and other tax-related services.
8. Procedures for tax administrative reconsideration,
9. Review the tax situation,
10. Go through the procedures for determining the qualification of general VAT taxpayers,
1 1. Use the host * * * to enjoy the service system to issue special VAT invoices for general VAT taxpayers.
12. Other services specified by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
In addition, the scope of tax-related visa business also includes:
1. Declaration visa for enterprise income tax settlement and payment
2. Visa for covering losses and property losses before enterprise income tax.
3. Other tax-related visa business of People's Republic of China (PRC) State Taxation Bureau and Provincial Taxation Bureau. Factors that cause the practice risks of taxpayers and withholding agents.
(a) the intention of the enterprise to entrust an agent;
(B) the strength of corporate tax awareness;
(3) The basis of enterprise financial accounting.
Second, the risk factors of tax agency employees
(a) the professional ethics and professional ability of employees;
(two) the degree of quality control of tax agencies.