Since the beginning of 2,010, the China Tax Association has published the list of top 100 tax accounting firms in terms of business income, which is commonly known as the "top 100". It has been ten years since then. The release of the top 100 has played a positive role in improving the brand image of tax agent firms, witnessing the practice of tax agent firms, promoting the development of tax agent firms, and enhancing the development momentum of tax agent firms. The social influence and attention have been steadily improved, which has an important leading significance in promoting the continued high-quality development of the tax agent industry. After years of development, the scale of the tax professional industry has been growing, the professional service ability has been significantly enhanced, the service quality has been steadily improved, and the business innovation ability has been greatly improved. Over the past ten years, the rapid development of the top 100 institutions is the historical epitome and concentrated expression of the development of the tax professional industry. The release of this year's top 100 will start with data interpretation, analyze the experience of the development of the top 100, and put forward in-depth prospects for future development.

Data interpretation

1. Overall situation

1. The growth of total income accelerated

In 2019, the business income of the top 100 companies continued to grow every year, and increased by more than 30% year-on-year for two consecutive years. The proportion of business income of the industry accounted for by the top 100 remained stable, and the overall scale showed a good growth trend.

(two) gradually improve the profitability

In 2019, the total profits of the top 100 continued to increase year-on-year, accounting for more than 70% of the total profits of the industry. The average contribution rate, per capita contribution rate and division contribution rate are far higher than the average level of the industry, and the profit scale and profitability are further improved.

(three) the effect of talent attraction is obvious

In 2019, the number of employees in the top 100 increased by about 10% over the same period of the previous year, and the number of tax agents increased by about 15% over the same period of the previous year, accounting for more than 1/4 and 1/5 of the total number of employees in the industry respectively.

Two, shortlisted income

In 2019, the shortlisted income in the top 100 ranking reached a new high, and increased on the basis of a substantial increase last year. This year, 18 tax agent firms were listed in the top 100.

Three, distribution

(1) the proportion of regions remains the same

From the perspective of regional distribution, the top 100 were distributed in 17 regions, an increase of one region over the previous year. Among them, there were 40 in Beijing, 14 in Zhejiang, 11 in Shanghai, 6 in Jiangsu and Ningbo, 5 in Sichuan, 4 in Guangdong, 2 in Anhui, Shandong, Qingdao and Chongqing, and one in Tianjin, Shanxi, Xiamen, Hunan, Shenzhen and Shaanxi. Affected by the development history of the industry and the amount of regional economy and other factors, the number of distribution areas of the top 100 has been maintained at about 16 in the past ten years, mainly concentrated in Beijing, Zhejiang, Shanghai, Jiangsu, Guangdong and other economically developed regions.

(two) the group has obvious advantages

From the perspective of ten years of development, the top ranked tax agent firms accumulated advantages and expanded rapidly. Nearly half of the top 100 institutions in 2019 are group ones, and the development of group has become a trend for the firm to become bigger and stronger and expand its scale. Compared with the ranking of the top 10 in the past ten years, the proportion of income accounted for by the top 100 is also growing, indicating that the income is gradually concentrated in the large, and the scale effect is obvious.

Reference analysis

1. Deep business is the internal driving force for the development of the top 100

Grasping the main line of business market is the endogenous power of the development of the top 100. Over the past ten years, the top 100 have continued to consolidate their main business, and have laid out their own distribution and rational development in their accumulated sub disciplines and markets. They constantly improve the profit margin by deepening their own advantageous business; Through technological innovation, informatization, intelligent and intensive management make the efficiency gradually improve; Through the overall allocation of resources, the rigid cost is relatively reduced; By attracting human resources, the core competitiveness is constantly enhanced. With the continuous transformation and upgrading of the industry, the business types and experience of the top 100 companies are constantly accumulated and become the main driving force for development.

Two, win-win cooperation is a strong driving force for the development of the top 100

In recent years, the overall policy and environment of the tax professional industry has been constantly changing, and the opening of market players has promoted the cooperation among the top 100 institutions in various fields. The competition pattern in market expansion and business demand has continued to differentiate. On the one hand, top 100 institutions focus on accelerating integration with professional service institutions such as accounting, law, evaluation, consulting, science and technology, and new formats and models are emerging; On the other hand, it pays attention to the development of branches in the industry, and gradually expands overseas on the basis of active layout in the country, and the service radius continues to expand. This kind of integration inside and outside the industry promotes the collaborative development of the top 100 on the basis of win-win cooperation.

Three, improving quality is the foundation for the development of the top 100

With the continuous expansion of the market demand for tax related professional services, the continuous improvement of professional, high-quality and efficient service quality is the reason why the top 100 won social recognition and higher satisfaction. With the help of technological innovation and the collection of industry service characteristics, the top 100 has enhanced the depth, breadth and temperature of customer service with intelligent and networking. It plays a leading role in market maintenance and expansion by giving full play to its professional fields and characteristic layout and developing other diversified services.

Four, strengthening governance is the source of the system developed by the top 100

The development and growth of the top 100 cannot be separated from the improvement and innovation of the internal management mode. They build a sound decision-making mechanism, strengthen internal governance, and form a complete, scientific and effective system. Through the management function of the headquarters, the group's offices achieve resource sharing within the group, and at the same time, through demonstration, radiation and driving role, establish an integrated governance concept, establish an optimized institutional framework, and establish a benign operation mechanism, which plays a positive role in improving the governance capacity of the firm. It is the improvement of governance level that promotes the improvement of management level, so as to improve service quality and expand business scale.

Five, taking responsibility is the social support for the development of the top 100

In terms of social responsibility, the top 100 used practical actions to promote the fulfillment of tax obligations in accordance with the law, absorb social employment, and actively participate in public welfare. During the outbreak of the new coronavirus pneumonia, the top 100 institutions publicized the anti-epidemic policy preferences through their own professional advantages, provided special services for the anti epidemic, and actively donated to overcome difficulties, which was widely praised.

The future

(1) leading the party construction and building a good talent team and corporate culture.

In recent years, the party construction leads, the party construction promotes business, the business promotes development, and the deep integration of Party construction and business is an important starting point for the ideological and cultural fields and talent training of the top 100. Most of the top 100 institutions have established independent party branches to actively play the exemplary role of Party members in business and culture. They drive the construction of corporate culture through ideological construction, and develop into distinctive corporate culture concepts. These cultures integrate the concepts of integrity, profession, innovation and other tax professional industries, which greatly improve professional literacy with the improvement of cultural literacy.

(2) innovate and forge ahead, and constantly expand the breadth and depth of business areas.

With the deepening of the national business environment reform and the continuous opening of the tax related professional service market, the overall business model of the tax professional industry is also changing. As the leader of the industry development, the top 100 companies are in the forefront in using various ways, grasping the development trend, and guiding transformation and upgrading. They deeply tap business potential, provide diversified value-added services, and expand new business growth space. The sudden outbreak of new crown pneumonia has affected various industries to varying degrees. Under the condition of epidemic prevention and control normalization, the business form and management mode of the tax professional industry are changing. Actively provide relevant tax related services to enterprises with "non-contact" services such as networking and remoting, guide enterprises to fully enjoy various policies to respond to the epidemic with the help of professional advantages, and help enterprises to return to production and work in an orderly manner.

(3) standardize development, strengthen system construction and enhance the overall strength

Building a modern tax service system is one of the important contents of the total goal of tax modernization. High-quality tax related professional services can add power to the modernization of tax services, which also brings a broader development space for the industry. The high-quality development of the tax professional industry needs to be standardized, so that it can develop better. As the leader of the industry, the top 100 companies should further enhance their sense of mission, responsibility and urgency, actively strengthen internal governance according to their own development, and explore effective ways of standardized management. In terms of strengthening the system construction, the Chinese Association of registered tax agents should play a leading role, establish and improve the top 100 ranking and information release system, so that the top 100 ranking really plays a role in guiding the standardized development of tax agent firms and makes greater contributions to the realization of high-quality development of the industry. The China Tax Association will continue to improve its ability to serve members, focus on actively improving the industry system, continue to deepen the promotion of industrial cooperation, and focus on the construction of core competitive advantages in the industry, so as to promote the high-quality development of the tax professional industry and serve the tax modernization.