What kind of enterprise does the tax agency belong to?

The tax office is a social intermediary.

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).

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Overview of tax agencies:

A tax agency is an organization specializing in tax agency work. It can be an organization jointly established by certified tax agents, or a limited liability tax agency initiated by a certain number of certified tax agents. A tax agency is an economic entity that carries out independent accounting and is responsible for its own profits and losses, and its income should be taxed according to law.

Certified tax agents and tax agencies shall, on the premise of clients' voluntariness, conduct business according to relevant laws, administrative regulations and rules, and be protected by law. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan (hereinafter referred to as the provincial tax bureaus) are the competent departments of the registered tax agent industry, respectively entrusting their respective registered tax agent management centers (hereinafter referred to as the administration and provincial bureau management centers) to exercise the management functions of registered tax agents and tax agent firms, and to supervise and guide the work of the registered tax agent association.

The tax authorities at all levels shall support registered tax agents and tax agent firms to practice according to law, and provide tax policy information and business guidance in a timely manner.

The tax authorities shall accept the tax-related services undertaken by the tax agency. The tax authorities shall, in accordance with the relevant provisions, identify the role of tax-related authentication in the authentication report issued by the tax agency engaged in tax-related authentication business.

Tax agencies and certified tax agents shall bear legal responsibility for the authentication reports and other practices they issue.

The tax authorities shall strengthen the supervision and inspection of the practice of tax accounting firms and registered tax accountants.

Certified tax agents can provide tax registration, tax payment and tax refund, tax reduction and exemption declaration, bookkeeping, and application for qualification identification of general VAT taxpayers, use the host service system to issue special VAT invoices for general VAT taxpayers, make tax-related documents on their behalf, and carry out tax-related services such as tax consultation (consultant), tax planning and tax-related training.

Baidu encyclopedia-tax accountant office