Personnel Policy

Provisional Regulations for Hong Kong Certified Tax Agents’ Service in Qianhai Shenzhen-Hongkong Modern Service Industry Cooperation Zone

  Article 1 These regulations are enacted with the purpose of regulating Hong Kong certified tax agents’ tax-related services provided within Qianhai Shenzhen-Hongkong Modern Service Industry Cooperation Zone (hereinafter referred to as “Qianhai Cooperation Zone”).   
  Article 2 The Hong Kong certified tax agents mentioned in this Regulation refers to Chinese citizens resided in Hong Kong SAR who obtained the qualification of Hong Kong certified tax agents (including obtained through qualifying test and evaluation organized by Taxation Institute of Hong Kong), while holding Hong Kong permanent identity cards.  
  Article 3 To provide service in Qianhai cooperation zone, Hong Kong certified tax agents shall join the tax accountant agency within the zone and directly provide taxpayers with tax-related service including tax-related review, tax consulting, tax planning, tax-related training and taxation acting.   
  Article 4 Hong Kong certified tax agents practiced in Qianhai Cooperation Zone shall, in accordance with this Regulation, file an application for the recordation of the practice to Shenzhen Municipal Management Center for Certified Tax Agents (hereinafter referred to as “Management Center”), establish tax office or serve as a tax accountant firm partner, and accept the supervision of taxation authority of Shenzhen.   
  The supervision for Hong Kong certified tax agents served in Qianhai Cooperation Zone shall be conducted in accordance with “Law of the People’s Republic of China Concerning the Administration of Tax Collection” and other relevant regulations, and with reference to provisions of “Interim Measures for the Management of Certified Tax Agent” (Order No. 14, of the State Administration of Taxation) and “Interim Measures of Shenzhen Municipality on the Approval Management of Joint Tax Accountant Firms” ( Shenzhen IRS〔2009〕88).   
  Article 5 Hong Kong certified tax agents practiced for the record shall comply with the following conditions: 
  (1) Comply with state laws and regulations. 
  (2) Obtain the qualification of Hong Kong certified tax agent through qualifying test organized by Taxation Institute of Hong Kong and practice in accounting firm (Mainland China, Hong Kong) over last five years; or obtain the qualification of Hong Kong certified tax agent through qualifying evaluation of Taxation Institute of Hong Kong and practice in accounting firm (Mainland China, Hong Kong) over last eight years.    
  (3) It has no record of any administrative penalty or industrial disciplines because of occupational behavior over last three years (Mainland China, Hong Kong). 
  (4) Pass “Chinese Tax Law” and other relevant evaluation tests organized by Shenzhen National Inland Revenue Bureau and Shenzhen Local Taxation Bureau. 
  Article 6 Hong Kong certified tax agents practiced for the record shall provide the following information: 
  (1) Hard copy of Hong Kong permanent resident identity card.  
  (2) Hard copy of Hong Kong certified tax agent qualification certificate. 
  (3) Relevant documents of professional experience in Hong Kong issued by Taxation Institute of Hong Kong. 
  (4) Certification of “Chinese Tax Law” and other relevant evaluation tests awarded by Shenzhen National Inland Revenue Bureau and Shenzhen Local Taxation Bureau. 
  Article 7 Hong Kong certified tax agents served as partners of tax account firms shall comply with the following conditions: 
  (1) Practice for the record in Management Center and practice in accounting firm (Mainland China, Hong Kong) over last ten years; practice for the record more than two years in Management Center. 
  (2) Age will generally be at the maximum of 60-year-old. 
  (3) It has no record of any administrative penalty or industrial disciplines because of occupational behavior over last five years (Mainland China, Hong Kong).
  Article 8 Hong Kong certified tax agents served as tax accountant firms partners, except submitting relevant information in accordance with “Interim Measures of Shenzhen Municipality on the Approval Management of Joint Tax Accountant Firms”, shall provide the following information: 
  (1) Hard copy of Hong Kong permanent resident identity card. 
  (2) Hard copy of Hong Kong certified tax agent qualification certificate.
  (3) Relevant documents of professional experience in Hong Kong issued by Taxation Institute of Hong Kong.  
  (4) Commitment letter on practicing at least 180 days in tax accountant firms annually issues by oneself. 
  (5) Commitment letter on accepting the supervision and management of tax authorities issued by oneself.   
  Article 9 Tax accountant firms in Qianhai Cooperation Zone co-partnered by Hong Kong certified tax agents, except comply with relevant regulations of “Interim Measures of Shenzhen Municipality on the Approval Management of Joint Tax Accountant Firms”, shall comply with the following conditions:
  (1) Organization form of tax account agent is limited to liability partnership.   
  (2) Partner numbers of tax accountant firm must be more than three people. 
  (3) Numbers of professional certified tax agents in tax accountant firm must be more than five people. 
  (4) Managing partner of tax accountant firm must be conducted by Chinese mainland residents with China’s Certified Tax Agent Certification and practiced for the record.   
  (5) Partner numbers of Hong Kong certified tax agents shall not exceed 35% of total partner numbers of tax accountant firms. 
  (6) Cumulative voting rights of Hong Kong certified tax agents partners shall not be higher than 40%. 
  Article 10 Hong Kong permanent residents with China’s Certified Tax Agents qualification certificate serve as tax accountant firm partners shall be dealt with reference to these Regulations.   
  Article 11 Hong Kong certified tax agents served in Qianhai Cooperation Zone shall join Shenzhen Municipal Certified Tax Agents Association and become practicing members.   
  Article 12 These Regulations shall be interpreted by Shenzhen Municipal Management Center for Certified Tax Agents.  
  Article 13 These Regulations shall be implemented as of January 1st, 2013.