涉税专业服务机构及涉税服务人员信用码操作指引

Core Viewpoint - The article discusses the implementation and application of the tax service credit code, which is a unique QR code assigned to tax service institutions and personnel, providing access to their basic information, credit status, and industry self-regulation [1][2]. Group 1: Tax Service Credit Code - The tax service credit code is divided into two categories: one for tax service institutions and another for tax service personnel [2]. - Tax service institutions can apply for the credit code through the electronic tax bureau by logging in and navigating to the relevant section [4][5]. - After logging in, institutions can select "Apply for Credit Code" to receive their unique code [6]. Group 2: Accessing Credit Code Information - The credit code can be obtained in two ways: by copying a link or downloading a QR code image [8]. - Users can view detailed information about the tax service institution by opening the link or scanning the QR code [10][19]. Group 3: Credit Code Color Classification - The credit code is color-coded based on the credit score, with five colors representing different score ranges: - Green: 400 ≤ X < 500 - Blue: 300 ≤ X < 400 - Yellow: 200 ≤ X < 300 - Orange: 100 ≤ X < 200 - Red: X < 100 [12][14]. Group 4: Tax Service Personnel Credit Code - Tax service personnel can also apply for their credit code through the electronic tax bureau by logging in as individuals and following a similar process [15]. - Like institutions, personnel can access their credit code information through a link or QR code [16][17].