Tax-related professional service institutions refer to tax accounting firms and organizations engaged in tax-related professional services, including accounting firms, law firms, bookkeeping agencies, tax agency companies, and financial/tax consulting companies. These institutions provide services such as tax declaration agency, general tax consultation, professional tax advisory, tax planning, tax-related verification, tax compliance review, and other tax-related agency services. When delivering services, tax-related professional service institutions and their personnel must comply with relevant laws and regulations, and accept administrative supervision from tax authorities and self-regulatory oversight from industry associations.

   This database integrates authoritative lists of China's tax-related professional service institutions, covering three categories: 78,000 TSC5-level institutions (highest credit tier), 190,000 regulated institutions, and over 500 unregistered tax accounting firms. The data, updated as of May 2025, includes core fields such as institutional name (机构名称), unified social credit code (统一社会信用代码), address (地址), legal representative (法定代表人), credit score (信用积分), and service capacity metrics (personnel count, client numbers). Through systematic integration of public information, it comprehensively reflects the ecosystem of tax-related services, providing data support for researching the marketization of tax services and assisting enterprises in selecting professional service providers.

Data Uniqueness

• Authoritative Classification Covering Industry Subtypes: Categorizes institutions into TSC5-level (highest credit tier), regulated institutions, and unregistered entities, revealing hierarchical industry structures (e.g., analyzing correlations between TSC5 institution ratios and regional tax compliance).
• Service Capacity Metrics Highlight Institutional Competence: Includes personnel count and annual client numbers (e.g., "client count = 12,000"), enabling analysis of service capacity and market share.
• Standardized Definitions for Key Fields: Fields like "institution category (机构类别)" and "credit score (信用积分)" strictly align with terminology from the Tax-Related Professional Service Credit Evaluation Management Measures, ensuring academic comparability.

Data Application Value

• Academic Research: Investigate correlations between credit scores and regional economic levels (e.g., Yangtze River Delta institutions exhibit 15% higher average credit scores than the national average) or explore compliance rates of tax accounting firms relative to policy effectiveness.
• Business Decision-Making: Enterprises can compare TSC5 institution density across cities (e.g., Beijing: 32% TSC5 institutions) and service capacity metrics when selecting providers.
• Regulatory Oversight: Authorities can identify regions with high unregistered institution prevalence (e.g., 8.7% unregistered rate in a specific province) for targeted enforcement.

   This database excels in precise classification, credit quantification, and nationwide coverage, systematically integrating tax-related professional service institution data. Its tripartite classification framework, dynamic credit metrics, and service capacity data provide foundational support for analyzing China's tax service market standardization and optimizing corporate financial/tax decisions.

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Time Coverage

As of May 31, 2025

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Data Volume

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Field Display

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Sample Data

TSC5级涉税专业服务机构

纳入监管的涉税机构名单

未经行政登记的税务师事务所名单

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Related Literature

• Cui Jing, 2019: Feasibility Analysis of Promoting Tax Service Outsourcing, Taxation Research (1).
• Research Group of Tax Service Department, State Taxation Administration; Han Guorong; Zhang Songzhou, et al., 2022: Perspectives on Modernizing Tax Service Systems from Clarifying Tax Service Positioning, Taxation Research (5).

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Data Update Frequency

Annual updates