城市基础设施配套费是否缴纳契税？

Group 1 - The article discusses the implementation of the "Tax Professional Service Management Measures (Trial)" aimed at regulating tax-related professional services, protecting taxpayer rights, and promoting fair market competition [8] - Tax professional services include general services such as tax declaration agency, tax consultation, and specific services like tax compliance planning and tax situation review [9][10] - Tax authorities will innovate and improve credit management mechanisms by assigning credit codes to tax service institutions and personnel, promoting honest and responsible practices [11] Group 2 - The credit rating for tax service institutions is categorized into five levels, from TSC5 (highest) to TSC1 (lowest), based on a scoring system with a maximum of 500 points [12][13] - Different colors of credit codes represent the credit status: green for scores above 400, blue for scores between 300 and 400, yellow for scores between 200 and 300, orange for scores between 100 and 200, and red for scores below 100 [13] - Conditions for applying for a credit code include having a normal tax registration status, not being listed in the dishonesty record, and having at least one credit point for both institutions and personnel [15][16]