中华人民共和国税收征管法实施细则第九十八条规定:税务代理人违反税收法律、行政法规,造成纳税人未缴或少缴税款的,除由纳税人缴纳或者补缴应纳税款、滞纳金外,对税务代理人处纳税人未缴或者少缴税款50%以上3倍以下的罚款。涉税有风险,入税需谨慎。注册税务师在办理税务代理的执业过程中,应永远保持清醒的头脑,时刻谨记风 Article 88 of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection stipulates that when tax agents violate tax laws and administrative regulations and cause taxpayers to pay or pay less tax, taxpayers shall pay or pay in taxes, late fees In addition, the tax agents at the taxpayers pay less or pay less than 50% of the tax 3 times the fine. Tax-related risks, taxes need to be cautious. Registered tax agents in the process of practicing tax agents, should always keep a clear head, keep in mind the wind