In order to continuously improve the political quality and professional level of tax agency employees and cultivate a group of high-quality talents to adapt to the development of tax agencies, the following learning system is formulated:

One,

Regular school education

1, the firm encourages employees to participate in academic education.

2. Employees participating in academic education are required to work part-time in their spare time in principle. Employees who want to study should choose the corresponding major, and I will apply for it and report it to the hospital leaders for approval. If there is a conflict between face-to-face tutoring, pre-test review, test time and working time, you should go through the formalities of asking for leave, first offset it with holidays, and the excess part will be treated as personal leave. Learning expenses are generally paid by employees themselves. After graduation, the firm will give a one-time reward or reimburse the related expenses with the diploma, and the reward standard will be determined by the firm according to its own economic situation.

3. According to the needs of business development, the firm sends employees to colleges and universities for further study, pays basic salary and reimburses related learning expenses. If an employee asks for full-time study, he/she will be left without pay at his/her own expense with the approval of his/her leader.

4. Employees apply for or participate in amateur education without the consent of the leaders, and take up working hours due to personal leave, and the learning expenses are self-care.

Second,

Qualification and title examination

1、

The firm encourages employees who meet the registration requirements to take the qualification examinations for certified tax agents, certified public accountants and other related professional titles.

2, professional qualifications, professional title examination and pre-test counseling and training time to make diligent processing, give a certain review time before the exam.

3. Those who pass the examination will be reimbursed for registration fees, examination fees, travel expenses and accommodation fees, and the firm will give appropriate material rewards.

Third,

Continuing education and training

The firm should conscientiously implement the Interim Measures for the Follow-up Education and Training of Certified Tax Agents, and arrange certified tax agents by stages, and the related expenses should be reimbursed. After returning to the institute, registered tax agents should report their learning gains to the leaders and give guidance to the employees in the institute.

Fourth,

Political and professional study

1、

Study time. You should study politics and business at least 1 day every month.

2、

Learning content. Politically, I mainly study the spirit of relevant meetings and documents of the central, provincial and municipal governments; In business, I mainly study tax laws, regulations and policies, financial management, accounting and related legal knowledge.

3、

Learning methods. Usually use spare time to disperse learning, organize concentrated learning on study days, and adopt methods such as conveying documents, attending lectures and connecting with actual discussions.

4、

Organize exams. The assessment results can be used as one of the basis for the annual assessment of employees.

5、

Learning requirements. Generally speaking, business work is not arranged on the study day, and all employees actively participate, concentrate their thoughts, concentrate their energy, study hard, think hard, and study and discuss seriously in combination with reality.

Director's office meeting system

In order to improve the democratic, scientific and correct decision-making, the director's office meeting system is established from the actual situation of the industry.

I. Participants

Leaders and heads of departments (branches).

Second,

Conference content

1. To study and implement the decisions and resolutions of the shareholders' meeting (partners) and the board of directors;

2. Report and exchange daily administrative management and business development progress, and arrange and deploy business work plans;

3. To study and put forward the employee compensation and welfare scheme;

4. To study and put forward opinions on rewards and punishments for employees;

5. Study and solve all kinds of situations and problems that appear or encounter in the practice process, and coordinate and solve all kinds of internal and external contradictions;

6. To study and decide on business development planning and implementation measures;

7. Other important issues.

Third,

Procedural principles and others

1. The meeting is based on the principle of democratic centralism, and the moderator makes centralized decisions on related matters according to the opinions of most participants.

2, the meeting is generally held once a month, presided over by the director (or other people authorized by the director), special circumstances immediately convened.

3. The meeting should be recorded by a special person for future reference.

Civilized service terms and service taboos of tax agency employees

A, civilized service terms:

Please1;

2. Hello, please sit down;

3. Please wait a moment;

4. Please give me more advice;

5. sorry;

6. Please;

7. Thank you;

8, it doesn't matter;

9. Goodbye and welcome next time;

10, what can I do for you?

1 1, sorry to have kept you waiting;

12, sorry to trouble you to run a few times;

13, your XX item is wrong, please fill it in again, thank you;

14, sorry, the computer is out of order, please wait a moment;

15, I'm very sorry, because of XX, your request cannot be solved temporarily, please forgive me;

16, sorry, you need to add XX information to what you want to do. Please make it up. Thank you for your cooperation.

Second, the service taboo:

1, don't know;

2. I have no idea;

3. I am not responsible;

4. Didn't I tell you? Why do you ask?

Can't you see I'm busy?

6, what's the hurry, waiting;

7, computer failure, unable to handle;

I can't solve it;

9. Not here, go there;

10, who told you to come back so late tomorrow;

1 1, why is it so late, everyone is off work;

12, ask the leader if you have any questions;

13, that's my attitude. What can you do?

14, I'm not free;

15, not yet at work.

Reward and punishment system for registered tax agents

Article 1 In order to standardize tax agency behavior and give full play to the role of registered tax agents in tax agency activities,

Clarify the responsibilities of certified tax agents, improve their enthusiasm and initiative in tax agency work, and formulate this system according to the Interim Provisions on the Qualification System of Certified Tax Agents.

Article 2 A firm may draw a certain proportion of funds from its own "career development fund" as the incentive fund for certified tax agents.

Article 3 Certified tax agents who meet one of the following conditions shall be rewarded as appropriate:

1, who has made great contributions to the management reform of the firm, opening up business channels and improving the quality of practice;

2. Persons who have made outstanding achievements in foreign-related services and specific practices.

Article 4 Certified tax agents who meet one of the following conditions shall be rewarded as appropriate:

1. Personnel who have a good service (work) attitude and created outstanding influence for the firm in society during the reception and work;

2, found that the quality accident, take timely measures to prevent major quality accidents;

3, put forward reasonable suggestions, and achieved remarkable results through practice.

Article 5 If a certified tax agent fails to act as an agent in accordance with the provisions of the principal-agent agreement, or acts as an agent in violation of the provisions of tax laws and administrative regulations, and is punished by the relevant provisions of the tax administration authorities at or above the county level, the firm shall immediately suspend its practice and promptly report to the provincial certified tax agent management center for corresponding treatment.

Article 6 A certified tax accountant who engages in tax agency activities violates the criminal law and constitutes a crime shall be punished by judicial organs according to law and dismissed by the firm.

Tax agent file management system

chapter one

general rule

Article 1 In order to strengthen the archives management of tax agents, improve the quality and efficiency of agency work and prevent occupational risks, this system is formulated in accordance with the Archives Law of People's Republic of China (PRC) and other relevant provisions.

Article 2 The archives of tax agency refers to all kinds of tax agency working papers and tax-related documents formed in the work of tax agency; Videos, audio recordings, photos and other materials of business activities and other files, such as accounting books and other accounting materials of firms, books and materials compiled by publishing houses and tax authorities at all levels, etc.

Article 3 The term "archives management" as mentioned in this system refers to the specific provisions on the classification, numbering, sorting, collection, consulting and utilization of the above-mentioned archives.

Article 4 The ownership of archives belongs to the tax authorities. Access to files must be approved by the relevant personnel of the firm, and access procedures shall be handled in accordance with the provisions.