China issues decree of Measures for the Administration of Tax Professional Services (for Trial Implementation)

On 17 March 2025, the State Taxation Administration of China issued Decree No. 58 "Measures for the Administration of Tax Professional Services (for Trial Implementation)" (Decree No. 58 of the State Taxation Administration). The measures were deliberated and adopted at the 2nd administrative meeting of the State Administration of Taxation held on 12 March 2025 and took effect on 1 May 2025.

These measures are aimed at standardising tax professional services, protecting taxpayers' legitimate rights, maintaining the national tax order, promoting fair market competition and optimising the business environment. They clarify the scope of tax professional services, including tax return agency, general tax consultancy, professional tax advisory, tax compliance plan, etc., and classify them into general and specific services. Tax authorities will implement management and services such as real name system management, credit assessment, and strengthen supervision and inspection of tax professional service institutions and personnel. Penalties will be imposed for violations.

By CCTAA Secretariat