中税协发[2016]056号各省、自治区、直辖市和计划单列市注册税务师协会:为促进税务师行业业务转型升级,指导税务师事务所企业所得税纳税申报鉴证业务向纳税申报全程代理业务和为纳税人出具纳税申报咨询意见业务转型,积极拓展协助海关稽查业务,根据国务院修订发布的《海关稽查条例》和国家税务总局的有关文件精神,中税协制定了《企业所得税年度纳税申 Tax Association [2016] No. 056 Association of CTAs of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In order to promote the transformation and upgrading of the tax division’s business operations, direct the tax agency’s enterprise income tax return and tax declaration verification business to make the tax declaration full proxy business and According to the Customs Inspection Regulations revised by the State Council and relevant documents issued by the State Administration of Taxation, the China Tax Association has formulated the Annual Taxation of Enterprise Income Tax