The China Certified Tax Agents Association ("CCTAA") has recently enacted and issued 18 business guidelines, including the Basic Guidelines for Tax-related Professional Service Codes for the Cycle of Tax Agents (Draft for Review) (the "Draft for Review"), to seek comments from the entities concerned by June 28, 2019.
The Draft for Review expressly states that tax-related professional service codes for the cycle of tax agents include the basic guidelines, guidelines for professional ethics, guidelines for quality control, procedural guidelines, business guidelines, guidelines for specific business, and explanations. The Draft for Review notes that business guidelines refer to basic work rules for eight types of tax-related professional services, such as "business guidelines for entrusted tax filing", as specified in the Measures for Regulation of Tax-related Professional Services (for Trial Implementation). Entrusted tax filing covers the agent business in relation to filing tax returns (tax rebates) for value-added tax, consumption tax, enterprise income tax, individual income tax, land appreciation tax, among other types of taxes and fees, and for tax rebate (exemption) for exports. General tax advisory business includes replies to inquiries about tax filing matters, provision of tax information, interpretation of tax policies, guidance on the handling of tax matters, etc.