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Q：
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When will the "Interim Measures for the Administration of Tax-related Professional Services" come into effect?
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A：
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The " Interim Measures for the Administrative Measures of Tax-related Professional Services " was deliberated and adopted at the second executive meeting of the State Taxation Administration on March 12, 2025. It is hereby promulgated and shall come into effect as of May 1, 2025.
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Q：
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What is the purpose of formulating the "Interim Measures for the Administration of Tax-related Professional Services"?
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A：
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In order to standardize tax-related professional service behaviors, protect the legitimate rights and interests of taxpayers, maintain the national tax order, promote fair market competition, and further optimize the business environment, the "Interim Measures for the Administration of Tax-related Professional Services" is formulated in accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and its implementing rules, the "Regulations on Optimizing the Business Environment", and other laws and regulations as well as relevant decisions of The State Council.
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Q：
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What does tax-related professional service refer to?
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A：
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Tax-related professional services refer to the services such as tax agency provided to the client on tax-related matters by accepting a commission and using professional knowledge and skills.
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Q：
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What does a tax-related professional service agency refer to?
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A：
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Tax-related professional service institutions refer to tax agencies and accounting firms, law firms, agency bookkeeping institutions, tax agency companies, tax and finance consulting companies, and other institutions that provide tax-related professional services.
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Q：
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Who is a tax-related service personnel?
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A：
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Tax-related service personnel refer to those who are employed or employed by tax-related professional service institutions to provide tax-related professional services, as well as other personnel who provide tax-related professional services in accordance with laws, regulations and departmental rules.
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