Recently, the National Tax Law Research Base (NTLRB)visited Haikou and Sanya to research the legislation of tax agents. To promote the legislation, maximize the function of tax, and protect the country and taxpayers’ interests, NTLRB and China Certified Tax Agent Association(CCTAA)worked together to research the Issues of the Legislation of Tax Agents in Hainan Province and Guangdong-Hong Kong-Macao Greater Bay Area in 2023. NTLRB research team organized this activity in Haikou and Sanya to better meet practical needs.

Photo of research team members

The team was led by Hao Ruyu, Chief Expert of the group and the NTLRB, and Deputy Director of the 11th and 12th Financial and Economic Affairs Commission of the National People’s Congress, with Cao Jingtao, Director of the NTLRB, serving as the head of the group. Experts that participated included Ding Yun, Deputy Director of NTLRB, Mai Zhenghua, Director of the Budgetary AffairsCommission of the Standing Committee of the Hainan Provincial People’s Congress, Liu Lei, Director of the Hainan Provincial Tax Service of State Taxation Administration, Li Yamin, Deputy Director of the Chinese Tax Institution, Li Linjun, former Deputy Director of the CCTAA, Jia Shaohua, Director of the Association of Taxation and Financial Law of the China Law Society, Zhang Weihua, Deputy Secretary General of  CCTAA, Huang Hongbin, Officer of the CCTAA, and Li Wanfu, Editor-in-chief of the China Taxation Magazine House.

Hao Ruyu delivers a speech           Mai Zhenghua delivers a speech

Cao Jingtao delivers a speech          Ding Yun delivers a speech

Li Linjun delivers a speech.        Jia Shaohua delivers a speech

The research team held symposiums respectively with Hainan Provincial Tax Service and Hainan Certified Tax Agents Association, the Budgetary Affairs Commission of the Standing Committee of the Hainan Provincial People’s Congress, Haikou Tax Service, Sanya Tax Service, and Baker Tilly China Certified Public Accountants. Team members communicated with leaders and participants about key issues in the legislation of tax agents in Hainan, obtained primary sources, understood real-world needs and the latest conditions, and listened to suggestions from all departments, laying a solid foundation for futureresearch.

Research at Hainan Tax Service.

at Hainan Tax Service                 at Hainan People’s Congress.

     at Haikou Tax Service                 at Budgetary Affairs Commission  

at Sanya Tax Service                       at Baker Tilly China

Following the symposium, Hao Ruyu, the team’s lead expert summarized the research findings. He pointed out that the development and legislation of tax agents were vital to the construction of Hainan Free Trade Port (HNFTP). It has become a consensus that the establishment of HNFTPmarks China’s progress toward a more open and freer economic environment, with international trade becoming an important part of the HNFTP in the future and tax becoming the top priority during the construction of HNFTP. The reform of tax system would focus on aligning the new tax system of the HNFTP with the Mainland tax system, as well as the new system and the foreign ones. This necessitates the formation of a highly qualified professional tax-related service team to safeguard the national fiscal revenue and enable taxpayers to take advantage of tax incentives legally. Thus, a legal, international, and convenient business environment would be necessary. The team shouldresearch how to provide high-quality intellectual support for the legislative work in Hainan.

Research team visits smart tax construction exhibition hall in Hainan and Sanya Tax Service.

Photo of research team members in Hainan Provincial People’s Congress.

This research deepened the connection between the NTLRB and the HNFTP, combining the professional advantages of the NTLRB with the actual needs of the tax agent legislation, thereby boosting research and close operation with the HNFTP. The NTLRB would make full use of the findings and conduct further research to serve as a think tank, contributing to legislative work in Hainan and China.