国家税务总局关于发布《涉税专业服务信用评价管理办法》的公告国家税务总局公告2026年第1号及解读

Core Viewpoint - The article discusses the implementation of the "Tax-related Professional Service Credit Evaluation Management Measures" by the State Taxation Administration, aimed at enhancing credit management for tax-related professional service institutions and personnel, promoting compliance with tax laws, and establishing a credit evaluation mechanism [1][25]. Group 1: General Principles - The purpose of the credit management is to evaluate the performance of tax-related professional service institutions and personnel, ensuring they operate with integrity and comply with tax laws [2]. - The State Taxation Administration oversees the national credit management work, while local tax authorities are responsible for its implementation [2][4]. Group 2: Credit Scoring Rules - Credit evaluation is divided into two categories: for tax-related professional service institutions and for service personnel, using various indicators such as compliance with regulations, service quality, and tax payment records [4][5]. - A unified credit information platform will be established to collect and process credit indicators, generating scores for institutions and personnel automatically [8]. Group 3: Credit Level Evaluation - Credit levels for institutions are categorized into five grades (TSC1 to TSC5), with TSC5 being the highest, requiring a score above 400 points [11][12]. - Institutions newly established in the previous evaluation cycle cannot be rated higher than TSC3 [13]. Group 4: Publication and Inquiry of Credit Evaluation Results - Tax authorities are required to publish credit evaluation results through various platforms, allowing taxpayers to check the credit levels of service institutions and personnel [10][18]. Group 5: Credit Review and Complaint Handling - A system for credit review and complaint handling is established, allowing institutions and personnel to contest their credit scores or classifications within specified timeframes [15][37]. - Tax authorities must respond to complaints and conduct reviews within set deadlines [16][17]. Group 6: Application of Results - The credit management system will link credit evaluations to tax services and risk management, implementing differentiated services based on credit status [26][27]. - Institutions with high credit ratings (TSC5) will receive various incentives, such as expedited tax services and priority in government procurement [27][33].