| dc.description.abstract | In recent years, the international community has attached great importance to the results of the mutual evaluation report on money laundering prevention and anti-terrorism financing , because the money laundering prevention measures and implementation results of various countries will affect their international reputation, economic development, cross-border investment and financial stability. ,Additionally, under the concerns of North Korea, Iran, Russia and Ukraine and other war issues in today′s society, countries have to pay attention to the necessity of combating terrorism and other related laws, financing and financial sanctions. Therefore, my country revised the law in 2016 and changed the basic method from normative to risk-based, taking assessment,components and monitoring as the methods of risk, and designated certified tax agents association as designated nonfinancial
business and professions on October 5, 2017, and stipulated their Practice should abide by relevant laws, regulations and necessary measures. With the latest international trends in response to risk assessment and criminal threats, Nation will include online gambling , underground exchange, used car vehicle trading, pawnshops, and online games in the scope of risk assessment in 2021. Most of them are small and medium- sized enterprises, and they entrust certified tax agents association to handle accounting affairs and tax declarations and other related businesses. Therefore, this article intends to take certified tax agents association as an example to discuss their professional obligations in preventing money laundering and combating capital terrorism , and risk assessment when contracting. Discuss the practice of review, continuous monitoring and follow-up disposal, among which the applicable laws and regulations are not classified, the level of understanding of innovative financial technology, the identification of the ultimate substantial beneficiary, the protection of whistle-blower in the money laundering prevention law , regular review of risk assessment policies, Whether there are corresponding rights or tools, etc., this article provides relevant identification, evaluation methods, review procedures and suggestions. It is hoped that through the research of this article, it can provide a reference to the differences between laws and practices in China′s anti-money laundering measures, and improve the money laundering prevention of certified tax agents association. In order to improve the national economic competitiveness and improve the stability of the financial industry. | en_US |