T/BEMCA 012-2023 Vocational Competence Evaluation Standards for Enterprise Tax Compliance Specialists

Scope

Scope: This standard specifies the basic requirements for professional competence and work requirements for enterprise tax compliance specialists at all levels. This standard is applicable to the training, assessment, and evaluation of enterprise tax compliance specialists, and relevant employing units may refer to it for recruitment, training, and assessment purposes. Main technical content: An enterprise tax compliance specialist is a professional who, by familiarizing themselves with national fiscal and taxation policies, laws and regulations, and combining with the enterprise's operating conditions, sorts out and controls the enterprise's business forms, management processes, business models, and financial and taxation aspects to ensure the enterprise's tax compliance. Combining professional skills in tax management, tax-related processing, and internal control, they are the core talents for the sustainable development of the enterprise's core competitiveness. They can accurately detect the enterprise's tax violations and resolve compliance risks in real time. They can promote the enterprise to strengthen compliance management and help the enterprise prevent compliance risks. This standard is structured from the perspectives of professional ethics, tax compliance, and enterprise tax compliance competence that an enterprise tax compliance specialist should possess. The purpose of formulating this standard is to evaluate the level of compliance professional competence of personnel engaged in enterprise tax compliance management services, to provide a reference basis for the training system of enterprise tax compliance competence involving various competence requirements and work contents, and to provide reference for relevant enterprises in selecting tax compliance talents.

Development Information

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