What taxes do accounting firms need to file?

Accounting firms engaged in the service industry are required to pay business tax, and at the same time, they are required to pay urban construction tax, education surcharge and other local surcharges according to the actual business tax paid, in addition, accounting firms under the partnership system are subject to individual income tax, and accounting firms under the company system are subject to corporate income tax. The contract of the audit business does not need to pay stamp duty (because the contract of the audit business does not fall within the scope of stamp duty), but the relevant account book is subject to stamp duty according to the regulations; In addition, if you own real estate and land use rights, you must pay real estate tax and land use tax according to regulations.

As for whether other taxes need to be paid, it depends on whether there is a taxable business or taxable behavior (or property), such as vehicle and vessel tax.

Sales tax; According to the actual business tax paid, the urban construction tax and the education surcharge and other local surcharges shall be paid;

Partnership accounting firms are subject to individual income tax;

Accounting firms under the corporate system are subject to corporate income tax;

The contract of the audit business does not need to pay stamp duty, but the relevant account book must pay stamp duty according to the regulations;

If you own real estate and land use rights, you must pay real estate tax and land use tax according to the regulations.

As for whether other taxes need to be paid, it depends on whether there is a taxable business or taxable behavior (or property).

Accounting firms.

Accounting firms refer to intermediary service institutions that independently undertake CPA business in accordance with the law, which are composed of accountants with a certain level of accounting professionalism and obtained certificates through assessment (such as certified public accountants in China, certified public accountants in the United States, chartered accountants in the United Kingdom, certified public accountants in Japan, etc.), and are entrusted by the parties to undertake relevant auditing, accounting, consulting, taxation and other aspects of the organization. China implements a license management system for accounting firms and certified public accountants engaged in **-related business.

As long as value-added tax, business tax, and consumption tax are paid, it is necessary to accrue urban construction, education surcharge and local education surcharge, and corporate income and personal income must also be paid. Stamp duty is also paid, as long as a contract is signed or an accounting book is established.

Business Tax, Urban Construction Tax, Education Surcharge, Enterprise Income Tax, Individual Income Tax.

The following conditions are required to register as a tax accountant firm:

1. There are more than 3 initiators who meet the requirements of Article 5 of these Measures;

2. There are more than 10 full-time practitioners, of which more than 5 have obtained the practice registration certificate of the People's Republic of China Certified Tax Agent;

3. The registered capital is more than 300,000 yuan;

4. Have a fixed office space and necessary facilities;

5. Other conditions stipulated by the examination and approval authority.

Legal basisArticle 88 of the Civil Code of the People's Republic of China.

Public institutions that meet the requirements of legal persons and provide public welfare services to meet the needs of economic and social development shall be registered and established in accordance with the law and obtain the legal person status of public institutions; Where it is not necessary to register as a legal person in accordance with law, it shall have the status of a public institution legal person from the date of its establishment.

Article 89.

Where a public institution legal person has a board of directors, the board of directors is its decision-making body, except as otherwise provided by law. The legal representative of a public institution legal person is to be created in accordance with the provisions of laws, administrative regulations, or the articles of association of the legal person.

What is the registration process of a tax accountant firm?

1. The partner submits the Application Report and related materials to the provincial registered tax agent management agency;

2. After receiving the "Zheng Bureau Application Report" and relevant materials, the provincial registered tax agent management agency shall complete the preliminary examination within 20 days from the date of receipt of the loss, and report the materials approved by the preliminary examination to the Registered Tax Agent Management Center of the State Administration of Taxation;

3. The Registered Tax Agent Management Center of the State Administration of Taxation shall review the materials submitted by the provincial registered tax agent management agency, and make a decision to approve or disapprove within 20 days, and issue the approval document;

4. The provincial registered tax agent management agency shall notify the partners within 10 days from the date of receipt of the approval documents.

Announcement of the State Administration of Taxation on Issuing the Administrative Registration Procedures for Tax ** (for Trial Implementation) (Announcement No. 31 [2017] of the State Administration of Taxation).

Unless otherwise stipulated by the State Administration of Taxation, the following conditions shall be met:

1. The partners or shareholders are tax leaders, certified public accountants and lawyers, of which the proportion of tax experts is more than 50%;

2. The legal representative of the tax ** company is a shareholder;

3. Taxpayers, certified public accountants or lawyers shall not serve as partners, shareholders or practitioners of more than two tax firms at the same time;

4. The number of the tax ** office shall not be duplicated with the number of the registered tax ** office.

Partnership tax companies are divided into general partnership tax companies and special general partnership tax companies.

1) The initiation and establishment of a law firm shall meet the following conditions: there are more than 3 initiators who meet the requirements of Article 5 of these Measures; There are more than 10 full-time practitioners, of which more than 5 have obtained the "Practice Registration Certificate of Certified Tax Agents of the People's Republic of China"; The registered capital is more than 300,000 yuan; have a fixed office space and necessary facilities; Other conditions stipulated by the examination and approval authority.

2) The initiator applying for the establishment of the firm shall meet the following conditions: obtain the "Practice Registration Certificate of the People's Republic of China Certified Tax Agent"; Have more than 3 years of experience in the tax business in the firm and a good professional ethics record; be a funder of the firm; Do not engage in work in other units to obtain wages and other labor remuneration; Be under the age of 65; Other conditions stipulated by the examination and approval authority.

3) The investor of the firm shall meet the following conditions: obtain the "Registered Tax Agent Practice Registration Certificate of the People's Republic of China"; Practicing law in a law firm and not engaging in work in other units to obtain wages or other labor remuneration; Other conditions stipulated by the examination and approval authority.

4) The firm implements the director responsibility system, and the director must have the "People's Republic of China Certified Tax Agent Practice Registration Certificate", and the director is the legal representative of the firm.

1) The initiator of the establishment of a law firm shall meet the following conditions: there are more than 3 promoters who meet the requirements of Article 5 of these Measures; There are more than 10 full-time practitioners, of which more than 5 have obtained the "Practice Registration Certificate of Certified Tax Agents of the People's Republic of China"; The registered capital is more than 300,000 yuan; have a fixed office space and necessary facilities; Other conditions stipulated by the examination and approval authority.

2) The initiator applying for the establishment of the firm shall meet the following conditions: obtain the "Practice Registration Certificate of the People's Republic of China Certified Tax Agent"; Have more than 3 years of experience in the tax business in the firm and a good professional ethics record; be a funder of the firm; Do not engage in work in other units to obtain wages and other labor remuneration; Be under the age of 65; Other conditions stipulated by the examination and approval authority.

3) The investor of the firm shall meet the following conditions: obtain the "Practice Registration Certificate of Certified Tax Agent of the People's Republic of China"; Practicing in a law firm and not engaging in work such as receiving wages or other remuneration in other units; Other conditions stipulated by the examination and approval authority.

4) The firm implements the director responsibility system, and the director must have the "People's Republic of China Certified Tax Agent Practice Registration Certificate", and the director is the legal representative of the firm.