Douyin fans are just over 500, and they hurriedly apply for enterprise certification, which is self-employed. At that time, because I didn't pay attention to the nickname during the certification, I wrote the name of the main body of the certification, and the result was that the certification was successful. But one bad thing is that the number of words is too long, and by the end (sole proprietorship) only half of it is shown.
Then after a long time of name change and communication with Douyin customer service. Changed to xxx tax service center, rejected; The semi-parentheses were removed, leaving only the body name, which was rejected. The reason will also be "according to the rules for the modification of enterprise number nicknames, the nickname you submitted is now" franchise store *** official *** and other descriptions, which do not meet the specifications, and it is recommended that you delete it and resubmit it"; One will be "the content of the verified modification involves ** bookkeeping, accounting and taxation, you need to provide your own "accounting firm practice certificate" "tax agent firm administrative registration certificate" "** bookkeeping license", one of the above qualifications can be provided, hard work for you to revise the content and upload the relevant qualifications to submit for review again", and finally more is required to provide the latter.
Let's analyze the certificates required by the latter.
1.According to Article 6 of the Measures for the Practice Licensing and Supervision and Administration of Accounting Firms, accounting firms may adopt themGeneral PartnershipSpecial General PartnershiporLimited Liability CompanyForm.
Therefore, individual industrial and commercial households do not have the conditions to apply for the practice certificate of an accounting firm.
2.According to the announcement of the State Administration of Taxation [2017] No. 31 of the announcement of the State Administration of Taxation on the issuance of the "Administrative Registration Regulations for Tax Agent Firms (Trial)", Article 5 of the announcement of the State Administration of Taxation shall be adopted by tax agent firmsPartnershipsOr a limited liability organizationUnless otherwise stipulated by the State Administration of Taxation, the following conditions shall be met: (1) the partners or shareholders shall be tax agents, certified public accountants and lawyers, of which the proportion of tax agents shall be higher than 50%; (2) The legal representative of the limited liability tax agent firm shall be a shareholder; (3) Tax agents, certified public accountants and lawyers cannot serve as partners, shareholders or practitioners in more than two tax agent firms at the same time; (4) The name of the tax agent firm shall not be duplicated with the name of the tax agent firm that has been administratively registered. Partnership tax agent offices are divided into general partnership tax agent offices and special general partnership tax agent offices.
Therefore, individual industrial and commercial households do not have the requirements to apply for the administrative registration certificate of a tax agent firm.
3.According to Article 2 of the "Measures for the Administration of Bookkeeping", the application, acquisition and management of bookkeeping qualifications, as well as bookkeepinginstitutionsThese measures shall apply to the ** bookkeeping business. The term "** bookkeeping" in these measuresinstitutionsIt refers to obtaining the first bookkeeping qualification in accordance with the law and engaging in the first bookkeeping businessinstitutionsinstitutionsIt refers to a relatively stable social entity unit established by people in order to achieve a certain function in social life. Whether an institution includes a self-employed person, the self-employed person is regulated in the chapter of the Civil Code on natural persons, so the self-employed do not belong to the institution, but to the category of the individual, so the self-employed are basically the same as the individual and do not belong to the institution.
In the actual commercial registration, it is indeed impossible to search for the business scope of "** bookkeeping" by using the main body of individual industrial and commercial households.
As the main body, the company can search for the business scope of "** bookkeeping".
Therefore, individual industrial and commercial households do not have the conditions to apply for a ** bookkeeping license.
4.According to the announcement of the State Administration of Taxation on the issuance of the "Measures for the Supervision of Tax-related Professional Services (Trial)" (Announcement No. 13 [2017] of the State Administration of Taxation).
Article 4Tax-related professional service institutionsYesTax Accountant Officeand engaged in tax-related professional servicesAccounting firmsLaw firms**Bookkeeping AgencyTax ** companyFinancial and tax consulting companyand other institutions.
Article 5 Tax-related professional service institutions may engage in the following tax-related businesses: (1) Tax declaration**. Collect and make professional judgment on the information provided by taxpayers and withholding agents, and prepare tax returns, withholding tax reports and relevant documents for taxpayers and withholding agents. (2) General tax consultation. Provide tax consulting services to taxpayers and withholding agents on their daily tax matters. (c).Professional tax advisors。Provide long-term professional tax advisory services for taxpayers and withholding agents on tax-related matters. (iv).Tax planning。Provide tax plans and tax payment plans that comply with tax laws, regulations and relevant provisions for the business and investment activities of taxpayers and withholding agents. (5).Tax-related attestation。In accordance with the requirements of laws and regulations and relevant provisions formulated in accordance with laws and regulations, the authenticity and legality of tax-related matters shall be identified and certified. (f).Tax review。Accept the entrustment of administrative organs and judicial organs to review the tax payment of enterprises in accordance with the law and make professional conclusions. (7) Other tax matters**. Accept the entrustment of taxpayers and withholding agents to ** establish accounts and bookkeeping, invoice collection, tax refund application and other tax matters. (8) Other tax-related services. Preceding paragraphItems 3 to 6Tax-related business shall be conducted by a tax agent firm, accounting firm or law firmTax-related professional service institutionsThe relevant documents should be signed by the tax agent, certified public accountant and lawyer, and bear the corresponding responsibilities. It can be seen that items 3 to 6 belong to the items permitted by the administrative registration certificate of the tax agent firm, and they need to be tax-relatedProfessional bodiesto engage; In item 7".Bookkeeping"There is no requirement for a license here, but it is a license item required in the "** Bookkeeping Management Measures", so it is still leftThe first and second are business projects that do not require any license and can be carried out by either an institution or a non-organization
However, in actual tax management, individual industrial and commercial households are managed as tax-related professional service institutions, but they are not required to obtain a license or registration certificate.
5.Looking at the general items and licensed items displayed on the registration system, the interface is displayed by the company, because self-employed individuals cannot search for the business scope of these licenses at all, and can only search for tax services for general projects. It is evident that tax services are a general project and are clearly distinguished from permitted projects.
To sum up the above,Individually-owned businesses simply cannot apply for the "Accounting Firm Practice Certificate", "Tax Agent Firm Administrative Registration Certificate" and "Bookkeeping License".There are also some tax-related services that do not require any license and can be engaged in by institutions or non-institutions。Therefore, Douyin's request to provide an impossible and unneeded proof is too strange, too excessive, and too strong.
Finally, I want to ask Douyin:
First, the business license and business projects issued by ** are all general business projects, but they are not recognized by you, you have to get a license card, are you getting along with **? Or are you having trouble with our little individuals? I don't think anyone I can get along with.
Second, the nickname you use now is what you forbid, but there are some more brackets, and on the one hand, it is not allowed to be used, and on the other hand, it is allowed to be used, and you have the final say, don't you think it's very contradictory?
Third, there are indeed a lot of marketing-oriented tax intermediaries now, and the market is indeed quite messed up by them, but your methods are not suitable, and such operations cannot stop them at all.
Secretly tell you, in fact, Kuaishou is more **, don't let you change anything, ask customer service and can't give a specific reason, and no matter which project is changed, the change is successful or failed, it will take up the number of times.
What do you think?
Reference document: Measures for the Practice Licensing and Supervision of Accounting Firms.
*Bookkeeping Management Measures.
Announcement of the State Administration of Taxation [2017] No. 13 Announcement of the State Administration of Taxation on the issuance of the Measures for the Supervision of Tax-related Professional Services (Trial).
Announcement No. 31 of 2017 of the State Administration of Taxation Announcement of the State Administration of Taxation on the issuance of the Administrative Registration Regulations for Tax Agent Firms (Trial).
Announcement No. 16 of 2023 of the State Administration of Taxation on the issuance of the Basic Standards for Tax-related Professional Services (Trial) and the Code of Professional Ethics for Tax-related Professional Services (Trial).