【关注】《涉税专业服务管理办法（试行）》5月1日起实行，这些要点别错过！

Core Viewpoint - The article discusses the new "Management Measures for Tax-Related Professional Services (Trial)" issued by the State Taxation Administration, which will take effect on May 1, 2025, highlighting the differences from the previous 2017 regulations and emphasizing the enhanced legal framework and compliance requirements for tax-related services [1][2]. Summary by Sections 1. Legal Hierarchy Differences - The new regulations are published in the form of departmental rules, providing higher legal authority compared to the previous announcement format [1]. 2. Scope of Application Differences - The new measures apply to both tax-related service institutions and personnel providing services within the People's Republic of China, expanding the scope of regulation [1]. 3. Differences in Tax-Related Service Content - The new regulations categorize tax-related services into general and specific types, with a focus on compliance. The term "tax planning" has been changed to "tax compliance plan," and other service terms have been adjusted for clarity [1]. 4. Real-Name System Management Differences - The new rules strengthen real-name management by requiring tax-related service institutions and personnel to report their basic information to tax authorities before providing services [1]. 5. Credit Management Differences - Introduction of a "credit code" system, allowing real-time display of the credit status of institutions and individuals through QR codes, enhancing transparency in operations [2][3][4]. 6. Business Information Collection Differences - The new regulations specify the timing for reporting business information based on service type, improving the timeliness of information supervision [5]. 7. Supervision and Inspection Differences - The new measures detail the circumstances, content, and methods for tax authorities to supervise and inspect the practice of tax-related services, enhancing operational clarity [6]. 8. Handling and Penalty Differences - The new regulations clarify the handling of violations, penalty standards, and the responsibilities of tax authorities, aiming to standardize the behavior of tax-related service institutions and personnel [8].