全国首个规范涉税专业服务行为的地方性法规将在海南实施|荫蒂被男人添的好舒服a片漫画

  中新网海口10月31日电 (刘碧波)国家税务总局海南省税务局31日介绍,《海南自由贸易港涉税专业服务规定》(简称《规定》)将于11月1日起施行。这是全国首个规范涉税专业服务行为的地方性法规,将为海南自贸港现代服务业高质量发展提供坚实法治支撑。

  随着海南自贸港封关运作临近,特殊税收制度对涉税专业服务提出更高要求。据悉,《规定》在基本框架制度方面,借鉴资产评估法、注册会计师法等法律精神,明确服务范围——在自贸港接受委托提供涉税服务的均适用本法规,涉税专业服务机构涵盖税务师事务所、会计师事务所、律师事务所、代理记账机构、专业或代理报关企业等。服务内容包含纳税申报代办、一般税务咨询等七类,其中专业税务顾问、税务合规计划、涉税鉴证、纳税情况审查属于特定涉税专业服务。

  为对接国际通行规则,《规定》明确开展跨境人员涉税服务、跨境投融资便利化涉税服务等自贸港特色业务,允许境外涉税专业服务机构和人员按国家及自贸港规定参与本地服务,鼓励行业协会搭建国际化、数字化平台,推动服务衔接国际规则、加强国际交流合作。

  “这一安排精准解决了海南自贸港国际涉税人才短缺的痛点。”中税融德税务师事务所(海南)有限公司所长邵晓琳表示,此前境外涉税人才因执业资格、流程不明确难以参与本地服务,《规定》开放境外人员参加税务师考试、支持境外机构合作,将帮助本土事务所快速补强国际业务团队,更好服务“走出去”“引进来”企业的跨境税务需求。

  在服务保障上,《规定》坚持管理与服务并重。借鉴国外制度经验,建立涉税专业服务信任制度,税务机关对机构和人员出具的业务报告、专业意见等予以必要诚信认可与专业信赖。

  东北财经大学财税学院教授、博士生导师、中国大企业税收研究所高级研究员李晶说,封关后海南“零关税”商品管理将从正面清单转向负面清单,加工增值免关税、“双15%所得税”等政策的落地需要专业涉税服务衔接,《规定》通过规范机构和人员行为,既能协助税务部门实现税收“应收尽收”,也能帮助市场主体精准把握优惠政策,真正实现“应享尽享”,为贸易投资自由便利扫清税务服务层面的障碍。

  李晶还认为,《规定》填补了我国地方层面涉税服务专项立法的空白,为后续国家层面立法积累了“海南经验”。(完)

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发布于:北京市