涉税专业服务执业每一课之《涉税专业服务机构信用积分提升攻略》

Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, detailing how to achieve high credit scores through compliance with various regulations and management practices [3][4][5]. Group 1: Credit Scoring System Overview - The credit scoring system assigns a total of 210 points automatically to institutions identified as "tax-related professional service institutions" [3]. - Key scoring categories include: - Tax authority evaluation: 30 points - Submission of real-name information: 30 points - Retention of tax reports and documents: 20 points - Timely tax declaration representation: 100 points [3][4]. Group 2: Management and Compliance - Institutions can earn an additional 90 points through effective daily management practices, such as: - Client satisfaction evaluations, which can yield up to 10 points if clients do not respond within 15 days [4]. - Reporting real-name information of service personnel before providing services [4]. - Accurate reporting of service agreements to tax authorities [4] . Group 3: Performance Improvement - Institutions can gain up to 200 points by enhancing service quality and management practices, including: - Previous evaluation cycle credit status: 100 points - Client tax credit status: 20 points - Average revenue per service personnel: 10 points [4][5]. - Joining industry associations can yield additional points, such as 25 points for joining a tax professional association [4]. Group 4: Penalties for Non-compliance - The system imposes penalties for non-compliance, with some indicators having no upper limit on point deductions, potentially lowering credit ratings significantly [5]. - For example, failing to report specific business information on time can result in deductions ranging from 10 to 200 points, depending on the severity of the infraction [5].