Group 1 - The article discusses the methods for improving the credit rating of tax-related service institutions, specifically aiming to elevate from TSC4 to a higher level [1] - Tax professionals can earn points by obtaining relevant qualifications such as tax advisor, CPA, or lawyer, with each qualification adding 2.5 points, capped at 10 points [1] - Participation in various representative roles or as a labor model can also contribute points, with a maximum of 5 points available based on the level of representation [1] - Submitting general tax consultation and other tax agency business information can earn 0.5 points per submission, with a maximum of 20 points [1] - Membership in recognized tax industry associations can yield 15 points [1] Group 2 - The presence of party members within the tax service personnel can add 5 points to the credit rating [2] - Establishing a party organization within the tax service institution can contribute 15 points, while effective management of party members can add 10 points [2] Group 3 - Institutions with a previous credit rating of D in the last evaluation cycle are ineligible for TSC5 rating [4] - Institutions must have submitted basic information for at least 3 years to qualify for TSC5 [4] - A suspension of tax-related services for three consecutive months or a total of six months in the previous evaluation cycle disqualifies institutions from TSC5 [4]