The rights and obligations of tax agents include: tax agents have the right to act as agents for clients within the prescribed scope; The tax accountant has the right to refuse the illegal entrustment of the client; Tax agents engaged in tax-related services according to law are protected by state laws, and no organ, organization, unit or individual may illegally interfere; A tax agent may inquire about tax laws, regulations, rules and other normative documents from the tax authorities.
The practice of tax agents is appointed by tax agencies, and individuals may not undertake business; The tax accountant shall sign and seal the tax-related documents issued to the outside world and be responsible for their authenticity and legality; When the tax accountant finds that the client has violated the rules, which may affect the fairness and integrity of the audit report, he should discourage it; If dissuasion fails, the practice shall be terminated.
Tax accounting training