Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, emphasizing the importance of understanding the scoring dimensions and how to improve scores effectively [3]. Group 1: Credit Scoring Evaluation Period - The credit score for tax-related professional service institutions is cumulative over an evaluation period from January 1 to December 31 each year, with results announced monthly [3]. - The evaluation results are valid for one year from the date of issuance, and the previous year's evaluation must be completed by April 30 [3]. Group 2: Credit Scoring Indicator System - The credit scoring system consists of five levels, with a maximum score of 500 points across nine primary indicators [3]. - The primary indicators include previous credit situation (100 points), client tax credit (20 points), taxpayer and tax authority evaluation (50 points), real-name tax payment (90 points), business scale (20 points), service quality (120 points), business information quality (50 points), industry self-discipline (30 points), and personnel credit (20 points) [3]. Group 3: Scoring Methodology - Client evaluation is based on a satisfaction survey initiated by tax authorities, with scores ranging from 0 to 20 points depending on the client's feedback [4]. - The scoring for service agreement reporting is calculated based on the ratio of reported service agreements to the total number of tax service personnel [5]. - Business scale scoring includes revenue from various tax service categories, with a maximum of 20 points allocated based on the proportion of income from these services [6]. Group 4: Revenue and Performance Metrics - The average revenue per tax service personnel is compared to the provincial average, with a maximum score of 10 points for equal or higher performance [6]. - Institutions are encouraged to report additional agreements for general tax consulting and other tax agency services, with a cap of 20 points for this indicator [8].
涉税专业服务机构合规经营进阶指南(一)| 积分提升篇:信用积分提分锦囊
蓝色柳林财税室·2025-12-15 11:35