合规小课堂丨涉税专业服务机构信用积分提升详解

Core Viewpoint - The article discusses the evaluation criteria and scoring system for tax-related professional services in a province, emphasizing the importance of taxpayer feedback and service agreements in determining scores for tax service institutions [3]. Scoring Methodology - The scoring for taxpayer evaluation is based on the average income from tax services per person compared to the provincial average, with a maximum score of 10 points if the ratio is 1 or higher [3]. - Taxpayer evaluations are categorized into five levels: "very satisfied," "satisfied," "basically satisfied," "dissatisfied," and "very dissatisfied," with corresponding scores of 20, 15, 10, 5, and 0 points [3]. - The total score for taxpayer evaluation is calculated by dividing the sum of scores by the number of evaluations initiated [3]. Reporting Tax Service Agreements - Tax service institutions can earn points by reporting service agreements, with each agreement contributing 0.5 points, and a maximum score of 20 points for this category [3]. - Institutions must cooperate with tax authorities to ensure proper collection of service agreement data [3]. Industry Self-Regulation - Joining industry associations can benefit tax service institutions, with points awarded based on the ratio of service agreements to the total number of personnel engaged in tax services [3]. - A maximum score of 30 points can be achieved based on the number of service agreements reported relative to the total number of personnel [3]. Business Structure and Revenue - The scoring for business structure is based on the proportion of different types of tax service revenues, with a maximum score of 10 points calculated from various service income contributions [3]. - The article outlines specific categories of tax services that should be reported to enhance credit scores with tax authorities [3].