China's tax professional services enter a new stage of standardization: The 2025 new policies will reshape the industry ecosystem
Published Time：
2025-03-26 09:49
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I. System Innovation: Three Core Breakthroughs
- Nationwide implementation of credit codes for tax-related professional service organizations and personnel. QR codes will display organization qualifications, personnel information, and TSC credit rating (TSC5 to TSC1, five levels) in real time. Taxpayers can scan the code to check the service organization's history of practice and credit rating, achieving "one code to verify authenticity."
- The credit rating system introduces a dynamic points mechanism. The credit rating of an organization will directly affect the scope of business it can undertake, government cooperation opportunities, and taxpayer preferences.
- Tax services are divided into two categories: general services (such as tax declaration agency) and specific services (such as tax compliance planning). Organizations providing specific services need to submit additional business element information and undergo stricter practice quality review.
- Tax agent firms will implement administrative registration, while other organizations (such as accounting firms and law firms) must meet professional ability requirements and complete real-name registration.
- A national tax service information database will be established. Through intelligent analysis, risk warnings, service quality assessment, and precise policy dissemination will be achieved. Tax authorities can monitor tax agency behavior in real time, and automatically trigger a verification mechanism for abnormal operations.
II. Corporate Response: Five Compliance Points
- Clients need to verify the identity of agents through the tax information system and clarify the scope of authorization. For cases where the same person acts as an agent for multiple clients, the system will automatically associate the employment relationship to prevent "shadow tax filing" risks.
- Service organizations must keep complete work papers, business agreements, and tax documents. Information on specific service items must be submitted within 30 days. Failure to keep records as required will result in credit score deductions and fines.
- Invoices must be issued according to the tax service classification coding, such as "304080299" corresponding to "Other Tax Services." Non-compliant invoices will affect the organization's credit rating and may trigger tax audits.
- It is strictly prohibited to issue false tax reports, misinterpret tax policies, or engage in malicious price competition. For causing the client to underpay taxes, the organization and responsible person will face a maximum fine of 5,000 yuan and bear joint and several liability for supplementary payment.
- Establish an internal compliance review mechanism and conduct regular tax law training; actively participate in industry credit repair, such as applying for a credit rating upgrade after 12 consecutive months without violations.
III. Industry Impact: Three Transformation Trends
- Promote the industry's transformation from "relationship-oriented" to "professional-oriented." Organizations with TSC4 or higher credit will be given priority in government procurement service orders, and industry concentration is expected to increase.
- This will spur innovation in applications such as tax AI support systems and intelligent risk control platforms. For example, Shanghai Lingang has piloted an "AI + tax compliance" solution, helping organizations improve service efficiency by more than 30%.
- Provide standardized tax service templates for enterprises going global, clarify the registration process for cross-border tax services, and help Chinese organizations establish compliant competitiveness in RCEP and "Belt and Road" markets.
IV. Local Practice: Shanghai Lingang New Area Pilot Program
- Establish a "cross-border tax service whitelist" and open a green channel for offshore account opening to TSC5 organizations.
- Develop a "tax service blockchain platform" to achieve full-process data preservation.
- Establish a special fund of 10 million yuan to provide awards of up to 500,000 yuan to organizations with significant credit rating improvements.
Conclusion: Compliance and Opportunities Coexist
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