Group 1 - The tax authorities implement classified management for tax-related professional services, which include general and specific tax-related services [2] - Tax-related professional services require submission of specific information to tax authorities, including basic information about the service providers and the business engagement agreements [2] - Service providers must report their information to the tax authorities before providing services and update it as necessary [2] Group 2 - Tax-related professional service institutions are classified into five credit levels, from TSC5 (highest) to TSC1 (lowest) [3] - The tax authorities utilize a combination of credit points and negative records to maintain credit records for tax service personnel, establishing an incentive mechanism for accumulating credit points [3] - Incentives and constraints are applied by tax authorities based on the credit status of tax-related professional service institutions and personnel [3]