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]

Core Viewpoint - The article discusses the new regulations regarding VAT input tax deduction and the changes in VAT filing requirements for taxpayers, effective from January 1, 2026, as outlined in various announcements by the Ministry of Finance and the State Taxation Administration [5][8][12]. VAT Input Tax Deduction - General taxpayers purchasing domestic passenger transport services can deduct input tax based on the VAT amount specified on the electronic invoices or calculated using a formula for other types of tickets [5][6]. - The formula for calculating the deductible input tax for road and water transport tickets is: Deductible input tax = Ticket price / (1 + 3%) × 3% [5]. VAT Filing Changes - The VAT filing form for general taxpayers will change to include "processing, repair, and maintenance services" under the category of "services" [8]. - Adjustments will be made to the reporting criteria for taxable service sales and exempt service sales in the VAT filing forms for both general and small-scale taxpayers [8][9]. Simplified Tax Calculation Method - From January 1, 2026, small-scale taxpayers will apply a simplified tax rate of 3% for certain transactions, with specific reductions for sales of used goods and rental of housing [12][13]. - The simplified tax rate for small-scale taxpayers selling used goods will be reduced to 2% [12][22]. Specific Taxable Transactions - Various transactions eligible for the simplified tax method include sales of self-extracted construction materials, public transportation services, and certain financial services provided by rural banks [14][15][18]. - Taxpayers can choose to apply a simplified tax method for transactions involving real estate and land use rights acquired before April 30, 2016 [19][20]. Transition of Existing Policies - Existing VAT preferential policies will be maintained until December 31, 2025, after which new regulations will take effect [12][19]. - The article emphasizes the importance of adhering to the new guidelines for VAT deductions and filings to ensure compliance and optimize tax liabilities [5][8].