• Announcement of the State Taxation Administration on Issuing the Basic Standards for Tax-Related Professional Services (for Trial Implementation) and the Code of Professional Ethics for Tax-Related Professional Services (for Trial Implementation)

• 国家税务总局关于发布《涉税专业服务基本准则（试行）》和《涉税专业服务职业道德守则（试行）》的公告

• (Announcement No. 16 [2023] of the State Taxation Administration)
• （国家税务总局公告2023年第16号）

• For the purposes of further studying and implementing the thematic education on Xi Jinping Thought on Socialism with Chinese Characteristics in a New Era, fully implementing the spirit of the 20th CPC National Congress, conscientiously implementing the Opinions on Further Deepening the Reform of Tax Collection Administration and the Opinions on Further Strengthening Financial and Accounting Supervision issued by the General Office of the CPC Central Committee and the General Office of the State Council, continuously deepening and expanding the pattern of tax co-governance, promoting the well-regulated development of tax-related professional services, and assisting in the optimization of the tax business environment, in accordance with the Tax Collection Administration Law of the People's Republic of China and the Detailed Rules for the Implementation thereof and the Measures for the Regulation of Tax-Related Professional Services (for Trial Implementation), the State Taxation Administration has developed the Basic Standards for Tax-Related Professional Services (for Trial Implementation) and the Code of Professional Ethics for Tax-Related Professional Services (for Trial Implementation), which are hereby issued and shall come into force on October 1, 2023.
• 为深入开展学习贯彻习近平新时代中国特色社会主义思想主题教育，全面贯彻党的二十大精神，认真落实中办、国办印发的《关于进一步深化税收征管改革的意见》》和《关于进一步加强财会监督工作的意见》，持续深化拓展税收共治格局，促进涉税专业服务规范发展，助力优化税收营商环境，根据《中华人民共和国税收征收管理法》及其实施细则和《涉税专业服务监管办法（试行）》，国家税务总局制定了《涉税专业服务基本准则（试行）》和《涉税专业服务职业道德守则（试行）》，现予以发布，自2023年10月1日起施行。

• 特此公告。

• State Taxation Administration
• 国家税务总局

• September 5, 2023
• 2023年9月5日

• Basic Standards for Tax-Related Professional Services (for Trial Implementation)
• 涉税专业服务基本准则（试行）

• Chapter I General Provisions

• 第一章　总　则

• Article 1 For the purposes of regulating tax-related professional services, ensuring service quality, and safeguarding the tax benefits of the state and the lawful rights and interests of parties involved in tax-related professional services, these Standards are developed in accordance with the Tax Collection Administration Law of the People's Republic of China and the Detailed Rules for the Implementation thereof and the Measures for the Regulation of Tax-Related Professional Services (for Trial Implementation).
• 　　第一条　为了规范涉税专业服务行为，保障服务质量，维护国家税收利益和涉税专业服务当事人合法权益，根据《中华人民共和国税收征收管理法》及其实施细则和《涉税专业服务监管办法（试行）》，制定本准则。

• Article 2 Tax-related professional service institutions and their tax-related service personnel shall abide by these Standards when engaging in the provision of tax-related professional services within the territory of the People's Republic of China.
• 　　第二条　涉税专业服务机构及其涉税服务人员在中华人民共和国境内从事涉税专业服务应当遵守本准则。

• Article 3 For the purpose of these Standards, “tax-related professional service institutions” means tax agent firms and the accounting firms, law firms, bookkeeping agencies, tax agencies, finance and taxation consultation companies, and other institutions engaging in the provision of tax-related professional services.
• 　　第三条　本准则所称涉税专业服务机构是指税务师事务所和从事涉税专业服务的会计师事务所、律师事务所、代理记账机构、税务代理公司、财税类咨询公司等机构。

• For the purpose of these Standards, “tax-related service personnel” means the personnel engaging in the provision of tax-related professional services in tax-related professional service institutions.
• 本准则所称涉税服务人员是指在涉税专业服务机构中从事涉税专业服务的人员。

• For the purpose of these Standards, “tax-related professional services” means tax agency and other services in respect of tax-related matters provided by tax-related professional service institutions to clients upon the entrustment of clients by utilizing their professional knowledge and skills.
• 本准则所称涉税专业服务是指涉税专业服务机构接受委托，利用专业知识和技能，就涉税事项向委托人提供的税务代理等服务。

• Article 4 Tax-related professional services include tax return filing agency, general tax consultation, professional tax counseling, tax planning, tax-related authentication, tax payment examination, other tax-related matter agency, invoice services, and other tax-related services, among others.
• 　　第四条　涉税专业服务包括纳税申报代理、一般税务咨询、专业税务顾问、税收策划、涉税鉴证、纳税情况审查、其他税务事项代理、发票服务和其他涉税服务等。

• Chapter II Fundamental Guides

• 第二章　基本遵循

• Article 5 Tax-related professional service institutions and their tax-related service personnel shall uphold the leadership of the Communist Party of China and adhere to the correct political direction.
• 　　第五条　涉税专业服务机构及其涉税服务人员应当拥护中国共产党领导，坚持正确政治方向。

• Article 6 Tax-related professional service institutions and their tax-related service personnel shall engage in the provision of tax-related professional services in accordance with laws, administrative regulations, departmental rules, and regulatory documents (hereinafter referred to as “laws and regulations”), and be subject to the administrative regulation by tax authorities and the self-regulation by relevant industry associations.
• 　　第六条　涉税专业服务机构及其涉税服务人员应当按照法律、行政法规、部门规章及规范性文件（以下简称法律法规）从事涉税专业服务，接受税务机关行政监管和相关行业协会自律监管。

• Article 7 Tax-related professional service institutions shall submit as required to tax authorities the basic information on the institutions and the identity information on their tax-related service personnel and information on practicing qualifications.
• 　　第七条　涉税专业服务机构应当按照规定向税务机关报送机构基本信息及其涉税服务人员的身份信息和执业资质信息。

• Article 8 Tax-related professional service institutions and their tax-related service personnel shall engage in the provision of tax-related professional services in their real identities.
• 　　第八条　涉税专业服务机构及其涉税服务人员应当以真实身份开展涉税专业服务。

• Article 9 Tax-related professional service institutions and their tax-related service personnel shall act in good faith, be upright and self-disciplined, and be diligent and dutiful, abide by professional ethics, and maintain the image of the industry.
• 　　第九条　涉税专业服务机构及其涉税服务人员应当诚实守信、正直自律、勤勉尽责，遵守职业道德，维护行业形象。

• Article 10 Those engaging in the provision of tax-related professional services shall observe the principles of independence, objectivity, impartiality and standardization.
• 　　第十条　从事涉税专业服务应当遵循独立、客观、公正、规范原则。

• Article 11 Tax-related professional service institutions shall establish quality management rules and risk control mechanisms to ensure practicing quality and reduce practicing risks.
• 　　第十一条　涉税专业服务机构应当建立质量管理制度和风险控制机制，保障执业质量，降低执业风险。

• Chapter III Business Undertaking

• 第三章　业务承接

• Article 12 Tax-related professional service institutions undertaking relevant business shall generally undergo the procedures of business environment assessment, judgment of undertaking conditions, signing of service agreements, and determination of business personnel, among others.
• 　　第十二条　涉税专业服务机构承接业务，一般包括业务环境评估、承接条件判断、服务协议签订、业务人员确定等程序。

• Article 13 Before undertaking relevant business, tax-related professional service institutions shall, based on the entrusted matters, acquire the basic information on clients, such as subject registration, operation status, integrity status, and internal control.
• 　　第十三条　涉税专业服务机构在承接业务前，应当根据委托事项了解委托人的基本情况，如主体登记、运行情况、诚信状况和内部控制等。

• If any entrusted matter involves a third party, the basic information on the third party shall be also acquired.
• 委托事项涉及第三方的，应当延伸了解第三方的基本情况。

• Article 14 A tax-related professional service institution shall determine whether to undertake relevant business through the following judgments:
• 　　第十四条　涉税专业服务机构应当通过以下判断确定是否承接业务：

• (1) Whether the purpose of the client's entrustment is legal and reasonable.
• （一）委托方的委托目的是否合法合理；

• (2) The business category in which the entrusted matter is.
• （二）委托事项所属的业务类别；

• (3) Whether the corresponding qualifications has been obtained to undertake professional tax counseling, tax planning, tax-related authentication, and tax payment examination.
• （三）承接专业税务顾问、税收策划、涉税鉴证、纳税情况审查业务的，是否具备相应的资质；

• (4) Whether the undertaking of tax-related authentication and tax payment examination complies with the principle of independence.
• （四）承接涉税鉴证和纳税情况审查业务是否符合独立性原则；

• (5) Whether the institution has the professional competence to undertake the business.
• （五）是否具备承接该业务的专业胜任能力。

• Article 15 To undertake relevant business, a service agreement shall be concluded with the client. The service agreement shall generally specify the service content, service methods, service period, service fees, forms and uses of results, rights and obligations, liabilities for breach of contract, dispute resolution, and other matters that need to be specified.
• 　　第十五条　承接业务应当与委托方签订服务协议。服务协议一般应当明确服务内容、服务方式、服务期限、服务费用、成果形式及用途、权利义务、违约责任、争议解决以及其他需要载明的事项。

• Article 16 Tax-related professional service institutions shall appoint the personnel with professional competence to conduct relevant business based on the content of the business they undertake, and may hire external experts based on business needs.
• 　　第十六条　涉税专业服务机构应当根据承接业务内容委派具备专业胜任能力的人员执行业务，根据业务需要可以聘请外部专家。

• The appointed personnel and hired external experts shall comply with practicing requirements and the disqualification system.
• 委派的人员和聘请的外部专家应当符合执业要求和回避制度。

• Chapter IV Business Implementation

• 第四章　业务实施

• Article 17 Business implementation mainly includes procedures such as business plan preparation, data collection and assessment, application of laws and regulations, formation of business results, review of business results, delivery of business results, formation of business records, and collection of business archives.
• 　　第十七条　业务实施主要包括业务计划编制、资料收集评估、法律法规适用、业务成果形成、业务成果复核、业务成果交付、业务记录形成、业务档案归集等程序。

• Article 18 To conduct relevant business, a business plan shall be prepared as agreed upon in the service agreement, with the content mainly including business matters, implementation procedures, time arrangements, division of work among personnel, delivery of business results, risk management, and other relevant matters.
• 　　第十八条　开展业务应当根据服务协议约定编制业务计划，主要内容包括业务事项、执行程序、时间安排、人员分工、业务成果交付、风险管理及其他相关事项。

• The business plan may be adjusted in good time based on the business implementation.
• 业务计划可以根据业务执行情况适时调整。

• Article 19 Whoever conducts relevant business shall, based on practicing needs, fully and appropriately obtain and collect materials related to the business content (including certificates, statements, documents and relevant data, among others), assess the relevance, legality, authenticity, and completeness of the business materials, and make supplements and adjustments as needed.
• 　　第十九条　开展业务应当根据执业需要充分、适当地取得并归集与业务内容相关的资料（包括单证、报表、文件和相关数据等），评估业务资料的关联性、合法性、真实性、完整性，并根据需要进行补充或调整。

• Article 20 Whoever conducts relevant business shall make professional judgments based on business facts to determine applicable laws and regulations.
• 　　第二十条　开展业务应当依据业务事实进行专业判断，确定适用的法律法规。

• Article 21 To conduct relevant business, necessary business procedures shall be implemented according to the service agreement and quality management requirements to form business results.
• 　　第二十一条　开展业务应当根据服务协议约定以及质量管理要求，执行必要的业务程序，形成业务成果。

• Business results shall be presented in appropriate forms, generally including business reports, professional opinions, forms for handling of tax affairs, and materials retained for future inspection, based on specific business types.
• 业务成果应当根据具体业务类型选择恰当的形式，一般包括业务报告、专业意见、办税表单以及留存备查资料等形式。

• Business results shall have clear facts, sufficient evidence, correct basis, legal procedures, appropriate content, and correct conclusions.
• 业务成果应当事实清楚、证据充分、依据正确、程序合法、内容恰当、结论正确。

• Article 22 Tax-related professional service institutions shall establish the business result review rules according to quality management requirements.
• 　　第二十二条　涉税专业服务机构应当根据质量管理要求建立业务成果复核制度。

• The special services of tax counseling, tax planning, tax-related authentication, and tax payment examination shall be subject to review at two or more levels.
• 专业税务顾问、税收策划、涉税鉴证、纳税情况审查专项业务应当实施两级以上复核。

• Article 23 Tax-related professional service institutions shall deliver business results as agreed upon in agreements.
• 　　第二十三条　涉税专业服务机构应当按照协议约定交付业务成果。

• If a written business report or professional opinion is issued, it shall be stamped with the seal of the institution and then be delivered to the client.
• 出具书面业务报告或专业意见的，应当加盖机构印章后交付委托人。

• The results of four types of business, namely, professional tax counseling, tax planning, tax-related authentication, and tax payment examination, shall be signed and sealed by the tax agents, certified public accountants or lawyers undertaking the business.
• 专业税务顾问、税收策划、涉税鉴证和纳税情况审查四类业务成果，应当由承办业务的税务师、注册会计师或者律师签章。

• In the case of issuance of forms for handling of tax affairs or retention of materials for future inspection, among others, the business results shall be delivered to clients in the agreed manners.
• 出具办税表单、留存备查资料等其他形式的，应当按照约定方式交付委托人。

• Article 24 Tax-related professional service institutions shall establish the business recording system to record the practicing processes and form working papers.
• 　　第二十四条　涉税专业服务机构应当建立业务记录制度，记录执业过程并形成工作底稿。

• Working papers shall have complete content, highlighted priorities, clear logics, and explicit conclusions.
• 工作底稿应当内容完整、重点突出、逻辑清晰、结论明确。

• Article 25 After the completion of tax-related professional services, business agreements, business results, work papers, and other relevant materials shall be well prepared to form electronic or paper business archives within 60 days after the completion of the business, and the authenticity and completeness of the archives shall be guaranteed.
• 　　第二十五条　涉税专业服务完成后，应当整理业务协议、业务成果、工作底稿等相关资料，于业务完成后60日内形成电子或纸质的业务档案，并保证档案的真实、完整。

• Article 26 A tax-related professional service institution shall establish the archives management system to ensure the security of electronic or paper archives, and reasonably determine the archives preservation period, which shall be not less than ten years, in accordance with laws and regulations.
• 　　第二十六条　涉税专业服务机构应当建立档案管理制度，保障电子或纸质档案安全，按照法律法规规定合理确定档案保管期限，最低不少于10年。

• Article 27 Without the consent of clients, tax-related professional service institutions shall not provide business archives to any third parties, except under any of the following circumstances:
• 　　第二十七条　未经委托人同意，涉税专业服务机构不得向任何第三方提供业务档案，但下列情况除外：

• (1) Tax authorities need to consult the business archives to conduct administrative regulation of tax-related professional services.
• （一）税务机关实施涉税专业服务行政监管需要查阅的；

• (2) Tax authorities need to consult the business archives to conduct tax inspections in accordance with the law.
• （二）税务机关依法开展税务检查需要查阅的；

• (3) Other circumstances provided for by laws and administrative regulations.
• （三）法律、行政法规另有规定的。

• Chapter 5 Supplemental Provisions

• 第五章　附 则

• Article 28 These Standards may apply, mutatis mutandis, to the provision of services related to social insurance premiums and non-tax income services collected by tax authorities by tax-related professional service agencies and their tax-related service personnel to clients.
• 　　第二十八条　涉税专业服务机构及其涉税服务人员向委托人提供社会保险费和由税务机关征收的非税收入服务的，可以参照本准则执行。

• Article 29 These Standards shall come into force on October 1, 2023.
• 　　第二十九条　本准则自2023年10月1日起施行。

• Code of Professional Ethics for Tax-Related Professional Services (for Trial Implementation)
• 涉税专业服务职业道德守则（试行）

• Article 1 For the purposes of regulating the practicing conduct of tax-related professional service institutions and their tax-related service personnel, improving the level of professional ethics of the tax-related professional service industry, and maintaining the professional image, this Code is developed in accordance with the Basic Standards for Tax-Related Professional Services (for Trial Implementation).
• 　　第一条　为了规范涉税专业服务机构及其涉税服务人员执业行为，提高涉税专业服务行业职业道德水准，维护职业形象，根据《涉税专业服务基本准则（试行）》制定本守则。

• Article 2 Tax-related professional service institutions and their tax-related service personnel shall abide by this Code when engaging in the provision of tax-related professional services within the territory of the People's Republic of China.
• 　　第二条　涉税专业服务机构及其涉税服务人员在中华人民共和国境内从事涉税专业服务应当遵守本守则。

• Article 3 Those engaging in the provision of tax-related professional services shall act in good faith, be upright and self-disciplined, and be diligent and dutiful.
• 　　第三条　从事涉税专业服务应当诚实守信、正直自律、勤勉尽责。

• Article 4 Those engaging in the provision of tax-related professional services shall comply with the requirements of laws, administrative regulations, departmental rules and regulatory documents (hereinafter referred to as “laws and regulations”) and perform the service agreements.
• 　　第四条　从事涉税专业服务应当遵守法律、行政法规、部门规章及规范性文件（以下简称法律法规）的要求，履行服务协议的约定。

• It is not allowed to undertake business by concealment, fraud, bribery, collusion, kickback, malicious low pricing, false publicity, or any other means, to conduct distorted interpretation of tax policies, or to induce clients to or help them commit violations of tax laws or regulations.
• 不得采取隐瞒、欺诈、贿赂、串通、回扣、不当承诺、恶意低价和虚假宣传等不正当手段承揽业务；不得歪曲解读税收政策；不得诱导、帮助委托人实施涉税违法违规活动。

• Article 5 Those engaging the provision of tax-related professional services shall consciously maintain their professional image and practice with integrity.
• 　　第五条　从事涉税专业服务应当自觉维护职业形象，廉洁从业。

• Article 6 Those engaging the provision of tax-related professional services shall follow the principles of objectivity and impartiality, be based on business facts, and comply with laws and regulations.
• 　　第六条　从事涉税专业服务应当遵循客观公正原则，基于业务事实，遵守法律法规。

• Article 7 Those engaging the provision of tax-related professional services shall uphold professionalism and professional ethics.
• 　　第七条　从事涉税专业服务应当秉持专业精神和职业操守。

• Those engaging in the provision of tax-related authentication and tax payment examination services shall not have an interest relationship affecting the independence with the parties subject to authentication and examination.
• 从事涉税鉴证、纳税情况审查服务，不得与被鉴证人、被审查人存在影响独立性的利益关系。

• Article 8 If there is any risk of violation of tax laws or regulations in respect of any entrusted matter, the client shall be reminded to eliminate the risk, and the impact on business development shall be prudently assessed.
• 　　第八条　对委托事项存在涉及税收违法违规风险的，应当提醒委托人排除，并审慎评估对业务开展的影响。

• Article 9 Tax-related service personnel shall acquire and update on an on-going basis professional knowledge and skills in laws and regulations, practices in handling tax affairs, information technology, and other aspects through continuing education, business training, and other channels to maintain their professional competence.
• 　　第九条　涉税服务人员应当通过继续教育、业务培训等途径持续掌握和更新法律法规、办税实务和信息技术等方面的专业知识和技能，保持专业胜任能力。

• Article 10 Those engaging in the provision of tax-related professional services shall, in accordance with laws, regulations and agreements, keep confidential the national security information, personal privacy and personal information, and trade secrets to which they have access during the provision of tax-related professional services.
• 　　第十条　从事涉税专业服务应当依照法律法规规定和协议约定，对涉税专业服务过程中知悉的国家安全信息、个人隐私和个人信息、商业秘密予以保密。

• Article 11 Those engaging in the provision of tax-related professional services shall effectively protect and use in accordance with laws and regulations the tax-related data to which they have access during the provision of tax-related professional services, and shall not use tax-related data to seek improper benefits.
• 　　第十一条　从事涉税专业服务应当有效保护和合法合规使用涉税专业服务过程中知悉的涉税数据，不得利用涉税数据谋取不正当利益。

• Article 12 This Code shall come into force on October 1, 2023.
• 　　第十二条　本守则自2023年10月1日起施行。