欢迎扫描下方二维码关注： 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 发布时间：2026-01-01 来源：国家税务总局 【文 号】 国家税务总局公告2026年第1号 【成文日期】 2026-01-01 【是否有效】 全文有效 现将国家税务总局制定的《涉税专业服务信用评价管理办法》予以发布，自发布之日起施行。 特此公告。 附件： 1. 涉税专业服务机构信用积分指标体系及积分规则.doc 2. 涉税服务人员信用积分指标体系及积分记录规则.doc 3. 涉税专业服务信用复核申请表.doc 国家税务总局 2026年1月1日 涉税专业服务信用评价管理办法 第一章 总则 第一条 为了加强涉税专业服务信用管理，促进涉税专业服务机构及涉税服务人员依法诚信执业，提高税法遵从度，依据《涉税专业服务管理办 法（试行）》（国家税务总局令第58号）等规定，制定本办法。 第二条 涉税专业服务信用管理，是指税务机关对涉税专业服务机构从事涉税专业服务情况进行信用评价，对涉税服务人员的执业行为进行信用 记录，并根据信用评价结果采取激励约束措施。 第三条 国家税务总局主管全国涉税专业服务信用管理工作。各地税务机关负责所辖地区 ...

Core Viewpoint - The article discusses the implementation of the "Credit Code" for tax-related professional service institutions and personnel, as outlined in the "Management Measures for Tax-related Professional Services (Trial)" issued by the State Taxation Administration, effective from May 1, 2025 [4][8]. Group 1: Policy Overview - The "Credit Code" will be assigned to tax-related professional service institutions and personnel, utilizing information technology for management [4]. - The Credit Code is presented in a QR code format, which displays the holder's basic information and credit status upon scanning [5]. Group 2: Application Process - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their Credit Code [6]. - Tax service personnel must undergo real-name authentication through electronic tax services to acquire their Credit Code [7]. Group 3: Usage Guidelines - Institutions and personnel are required to actively display their Credit Code when providing services, thereby enhancing transparency and accountability [11]. - The Credit Code can be showcased through various channels, including websites, public accounts, promotional materials, and contracts [11]. Group 4: Eligibility Criteria - To apply for the Credit Code, tax-related professional service institutions must meet specific conditions, such as having a normal tax registration status and not being listed in the dishonesty record [15]. - Tax service personnel must also fulfill certain criteria, including being employed by a compliant institution and having credit points [15].

Core Viewpoint - The article discusses the promotion and application of tax-related professional service credit codes by the Beijing Municipal Taxation Bureau to enhance the integrity of tax service providers and improve the market environment for tax-related services [2][24]. Group 1: Credit Code Introduction - The tax-related professional service credit code is a unique QR code assigned by tax authorities, reflecting the basic and credit information of tax service institutions and personnel [2][25]. - The credit code aims to identify the current credit status of institutions and individuals, providing users with access to their basic information and credit status upon scanning [2][25]. Group 2: Credit Code Acquisition - Authorized personnel such as legal representatives and financial managers of tax service institutions can generate the credit code through the electronic tax bureau [3][15]. - Tax service personnel can obtain their credit code by logging into the individual electronic tax bureau after real-name authentication [3][15]. Group 3: Credit Code Usage - Tax service institutions and personnel can display their credit codes through various channels, including websites, public accounts, brochures, and business cards, to promote transparency in their operations [5][27]. - When entering into contracts or providing services, tax service providers should actively present their credit codes to inform clients about their qualifications and credit status, allowing for client supervision and evaluation [5][27]. - Taxpayers can conveniently scan the credit codes to access information about tax service institutions and personnel, enabling them to make informed choices based on professionalism and integrity [5][27]. Group 4: Credit Code Classification - The credit codes are categorized into two types: one for tax service institutions and another for tax service personnel, with specific criteria for each [25][26]. - The credit codes are color-coded based on credit scores, ranging from green (score >= 400) to red (score < 100), indicating the level of trustworthiness [9][26].

Core Viewpoint - The article discusses the implementation and application of the tax service credit code, which is a unique QR code assigned to tax service institutions and personnel, providing access to their basic information, credit status, and industry self-regulation [1][2]. Group 1: Tax Service Credit Code - The tax service credit code is divided into two categories: one for tax service institutions and another for tax service personnel [2]. - Tax service institutions can apply for the credit code through the electronic tax bureau by logging in and navigating to the relevant section [4][5]. - After logging in, institutions can select "Apply for Credit Code" to receive their unique code [6]. Group 2: Accessing Credit Code Information - The credit code can be obtained in two ways: by copying a link or downloading a QR code image [8]. - Users can view detailed information about the tax service institution by opening the link or scanning the QR code [10][19]. Group 3: Credit Code Color Classification - The credit code is color-coded based on the credit score, with five colors representing different score ranges: - Green: 400 ≤ X < 500 - Blue: 300 ≤ X < 400 - Yellow: 200 ≤ X < 300 - Orange: 100 ≤ X < 200 - Red: X < 100 [12][14]. Group 4: Tax Service Personnel Credit Code - Tax service personnel can also apply for their credit code through the electronic tax bureau by logging in as individuals and following a similar process [15]. - Like institutions, personnel can access their credit code information through a link or QR code [16][17].

欢迎扫描下方二维码关注： ● 进入蓝字发票开具的二级功能界 面,点击发票填开中的【立即开票】。 ■ l | @ ● 弹出【立即开票】界面,默认选 择电子发票; 首先点击"选择票类" 中的下拉列表，选择"机动车销售统 一发票",点击"确定"按钮。 ● 纳税人按实际情况正确如实填写 购买方信息、销售方信息、开票信息， 其中当购买方为自然人时，需勾选 "是否开票给自然人"复选框，按实 际业务填写自然人名称及身份证件号 码; 当购买方非自然人时, 不可勾选 "是否开票给自然人"复选框，按实 际情况填写购买方信息。 ● 在开票信息栏次"车辆识别代号/ 车架号码"输入需要开具的车辆识别 代号/车架号码，点击查询，自动带出 车辆合格证上相应内容，如厂牌型 号、产地、合格证号、进口证书号等 内容；未自动带出的信息可根据实际 情况作相应填写，填写好相应信息后 点击发票开具即可。 quipu 场景二: 二手车销售统一发票 01 | 适用场景: 当纳税人发生二手车销售行为， 需要开具"二手车销售统一发票"时。 02 | 操作步骤: ● 纳税人登录电子税务局，依次选 择【我要办税】--【开票业务】--【蓝 字发票开具】。 ● 进入蓝 ...