Core Viewpoint - The article discusses the implementation of a credit scoring system for tax service professionals, established by the State Administration of Taxation, to enhance credit management in the tax service industry [3]. Summary by Sections Basic Information - The credit evaluation for tax service professionals includes basic information such as social credit code, organization name, ID type, ID number, name, education, political status, mobile phone, years of service, and employment date [3]. - Professional qualifications include tax advisor certificates, CPA certificates, lawyer licenses, and other relevant credentials [3]. - Membership in industry self-regulatory organizations is also considered [3]. Credit Scoring Indicators - The scoring system includes various indicators such as: - Tax declaration agency services, where scoring is tiered based on the number of clients served [4]. - General tax consultation services, where providing services to multiple clients accumulates points [5]. - Professional tax advisory, compliance planning, and tax verification services, with points awarded for submitting specific business report elements [6]. - Other tax matters agency services, also following a tiered scoring system based on the number of clients [7]. Negative Records - Negative records include violations of tax authority regulations, such as failing to submit required documents or providing false information, with penalties ranging from 10 to 100 points depending on the severity of the violation [10][11]. - Specific violations include disrupting tax authority operations and breaching tax laws, which can lead to significant point deductions and classification as untrustworthy [10][11].