执业每一课｜一图看懂《涉税专业服务信用评价管理办法》

Core Viewpoint - The article discusses the establishment and implementation of a credit management system for tax-related professional services, emphasizing the importance of credit evaluation and the consequences of credit ratings for service providers [5][6][11]. Group 1: Credit Evaluation System - The credit management system for tax-related professional services is overseen by the State Taxation Administration, with local tax authorities responsible for its implementation [6]. - Credit evaluations are based on various criteria, including compliance with administrative regulations, taxpayer evaluations, service quality, and previous credit ratings [9][10]. - A unified national credit information platform will be established to collect and process credit indicators for tax-related professional service institutions and personnel [12][13]. Group 2: Credit Scoring and Rating - Credit scores for tax-related professional service institutions range from TSC1 to TSC5, with a maximum score of 500 points. Institutions with scores above 400 are rated TSC5, while those below 100 are rated TSC1 [14][11]. - Annual credit ratings are published by local tax authorities by April 30 each year, based on the previous year's credit scores [10][17]. - Institutions with certain negative records or those newly established are restricted in their credit ratings, with new institutions capped at TSC3 [14][15]. Group 3: Incentives and Penalties - Institutions rated TSC5 receive various incentives, including expedited tax services and priority in government procurement [27][28]. - Institutions rated TSC1 or TSC2 face stricter management and monitoring, with TSC1 institutions subjected to additional penalties, including mandatory in-person processing of tax matters [29][30]. - Tax authorities will publicly announce and share information about institutions classified as untrustworthy or severely untrustworthy, implementing joint penalties with other departments [24][25]. Group 4: Credit Review and Complaint Handling - A system for credit review and complaint handling is established to protect the rights of tax-related professional service providers [18][19]. - Providers can apply for credit reviews within 12 months of a disputed credit record, with tax authorities required to complete the review within specified timeframes [19][20]. - Complaints regarding credit records are processed by tax authorities, with specific timelines for review and resolution [20][21].