Core Viewpoint - The article outlines the credit scoring system for tax-related professionals, detailing the criteria and scoring rules for various qualifications and services provided, emphasizing the importance of maintaining accurate and complete information for credit evaluation [2][8]. Group 1: Basic Information - Real-name information that is complete and accurate scores 5 points; incomplete or inaccurate information does not score [2]. - Tax-related professional qualifications, including tax advisors, certified public accountants, and lawyers, score 5 points each, and these points can be accumulated [2]. - Membership in tax-related professional associations scores 3 points, with a maximum of 3 points for this category [2]. Group 2: Credit Level Evaluation - The credit level of the tax service institution affects scoring: TSC5 level scores 10 points, TSC4 level scores 7 points, and TSC3 level scores 3 points; other situations score no points [2]. - If the tax service institution changes, the score is calculated based on the new institution's credit level [2]. - For individuals working in multiple institutions, the score is based on the lowest credit level among them [2]. Group 3: Professional Records - The scoring for tax declaration agency services is tiered based on the number of clients served within a year, with different scoring rates for different ranges of clients [2]. - For general tax consulting, providing services to the same client more than once in a year scores 1 point, while serving multiple clients accumulates points [2]. - For tax planning and various tax verification services, points are awarded based on the number of times services are provided to clients within a year, with specific points assigned for each type of service [2]. Group 4: Credit Rating Standards - The tax authority uses a scoring system based on the completeness of tax payment information, starting from 100 points for complete records, with deductions for missing information [8]. - Direct classification as D-level occurs for entities involved in serious tax violations, such as tax evasion or fraudulent activities [10][11]. - D-level entities face strict measures, including limitations on invoice usage and increased monitoring [17][19].

Core Viewpoint - The article outlines a scoring system for tax-related professional services, detailing how points are awarded based on various criteria such as qualifications, service records, and client evaluations [2][4][8]. Scoring Criteria Summary Qualification and Service Records - Real-name information submission is scored with 5 points for complete and accurate submissions, while incomplete or inaccurate submissions receive no points [2]. - Tax-related professional qualifications, including tax advisors and accountants, earn 5 points each, with cumulative scoring allowed [2]. - Membership in self-regulatory industry associations can earn up to 3 points, with specific associations listed [2]. - The credit rating of the service institution affects scoring, with a maximum of 10 points for the highest rating (TSC5) and lower points for lower ratings [2]. Service Performance - Tax declaration agency services are scored based on the number of clients served, with a tiered scoring system: 1 point per client for up to 200 clients, 0.5 points for 201-500 clients, and 0.1 points for over 500 clients [3]. - Professional tax consulting services earn 12 points for each client served more than once in a year, with cumulative scoring for multiple clients [3]. - Tax planning services also score 12 points per instance, with cumulative scoring for multiple clients [3]. Client Evaluation - Client evaluations can yield a maximum of 20 points, based on satisfaction levels ranging from "very satisfied" to "very dissatisfied" [4][9]. - The evaluation process is triggered after service agreements expire, encouraging timely feedback from clients [4]. Business Structure and Revenue - Scoring for business structure is based on the proportion of various service revenues, with a maximum of 10 points [9]. - Average revenue per tax service professional is calculated against provincial averages, with a maximum score of 10 points if the average meets or exceeds the provincial average [13]. Additional Criteria - Reporting service agreements can earn up to 20 points, with 0.5 points awarded for each agreement reported [13]. - Participation in industry self-regulation can earn up to 25 points, while establishing a party organization can add 5 points if there are three or more party members [13].