Core Points - The "Regulations on Tax-related Professional Services in Hainan Free Trade Port" will be implemented on November 1, marking the first local regulation in China to standardize tax-related professional services [1][2] - The regulation aims to support the high-quality development of modern service industries in Hainan Free Trade Port, especially as it approaches its customs closure operation [1] Group 1: Regulatory Framework - The regulation establishes a framework that draws from existing laws such as the Asset Appraisal Law and the Certified Public Accountant Law, defining the scope of services applicable to tax-related professional services in the free trade port [1] - It includes various service providers such as tax firms, accounting firms, law firms, bookkeeping agencies, and customs agencies, covering seven types of services including tax declaration assistance and general tax consulting [1] Group 2: International Collaboration - The regulation facilitates cross-border tax services and investment financing, allowing foreign tax service providers to participate in local services under national and local regulations [1][2] - It encourages industry associations to create international and digital platforms to enhance service alignment with international standards and promote global cooperation [1] Group 3: Talent Development - The regulation addresses the shortage of international tax talent in Hainan by allowing foreign professionals to take tax certification exams and supporting collaboration with foreign institutions [2] - This initiative aims to strengthen local firms' international business capabilities to better serve cross-border tax needs of enterprises [2] Group 4: Service Assurance - The regulation emphasizes a balance between management and service, establishing a trust system for tax-related professional services, where tax authorities will recognize the integrity and professionalism of reports and opinions from service providers [2] - It aims to assist tax authorities in ensuring tax revenue collection while helping market entities fully utilize preferential policies [2]

Core Points - The "Regulations on Tax-related Professional Services in Hainan Free Trade Port" have been announced and will take effect on November 1, marking a significant step in the high-quality development of modern service industries in Hainan Free Trade Port [1] - This is the first local regulation in China to standardize tax-related professional services, reflecting the increasing demands for such services as the free trade port approaches its operational closure [1] - The regulations aim to facilitate the smooth implementation of special tax systems, ensuring that tax authorities can collect all due revenues while enabling businesses and individuals to fully benefit from tax incentives in the free trade port, thereby promoting trade and investment flow [1] Summary by Categories Regulations - The newly published regulations are crucial for the high-quality development of Hainan's modern service industry and are the first of their kind in China [1] - The regulations will come into effect on November 1, indicating a timeline for compliance and implementation [1] Taxation - The regulations are designed to enhance the management of tax-related professional services, ensuring that tax authorities can achieve full revenue collection [1] - They also aim to help businesses and individuals take full advantage of the tax benefits offered by the free trade port [1] Economic Impact - The implementation of these regulations is expected to significantly promote the free flow of trade and investment in Hainan, contributing to the region's high-level openness [1]

推动行业协会国际化，鼓励协会搭建国际化、数字化平台，助力涉税专业服务衔接国际规则，加强国际交流合作。 国家税务总局海南省税务局纳税服务处副处长林洪艳介绍，在对接国际方面，《规定》重点从三方面发力： 创新跨境特色涉税服务，明确开展跨境人员涉税服务、跨境投融资便利化涉税服务，精准匹配自贸港跨境业务需求，让国际间涉税事项办理更 顺畅； 扩大行业对外开放，允许境外涉税专业服务机构、境外人员按国家及自贸港规定参与本地服务，打破行业准入的地域壁垒； 近期，《海南自由贸易港涉税专业服务规定》公布，并将于11月1日起施行。 《海南自由贸易港涉税专业服务规定》（以下简称《规定》）是海南自贸港高质量发展现代服务业的重要法规，也是全国首个规范涉税专业服 务行为的地方性法规。随着自贸港封关运作临近，特殊税收制度对涉税专业服务提出更高要求。《规定》通过规范涉税专业服务机构和人员行 为，能推动特殊税收制度平稳落地，协助税收主管部门实现税收收入"应收尽收"，更好服务企业和个人"应享尽享"自贸港税收优惠，进一步促 进贸易和投资流动自由便利，对海南自贸港高水平开放意义重大。 据了解，此次《规定》中的具体涉税专业服务包含了纳税申报代办，一般税务 ...

Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, detailing how to achieve high credit scores through compliance with various regulations and management practices [3][4][5]. Group 1: Credit Scoring System Overview - The credit scoring system assigns a total of 210 points automatically to institutions identified as "tax-related professional service institutions" [3]. - Key scoring categories include: - Tax authority evaluation: 30 points - Submission of real-name information: 30 points - Retention of tax reports and documents: 20 points - Timely tax declaration representation: 100 points [3][4]. Group 2: Management and Compliance - Institutions can earn an additional 90 points through effective daily management practices, such as: - Client satisfaction evaluations, which can yield up to 10 points if clients do not respond within 15 days [4]. - Reporting real-name information of service personnel before providing services [4]. - Accurate reporting of service agreements to tax authorities [4] . Group 3: Performance Improvement - Institutions can gain up to 200 points by enhancing service quality and management practices, including: - Previous evaluation cycle credit status: 100 points - Client tax credit status: 20 points - Average revenue per service personnel: 10 points [4][5]. - Joining industry associations can yield additional points, such as 25 points for joining a tax professional association [4]. Group 4: Penalties for Non-compliance - The system imposes penalties for non-compliance, with some indicators having no upper limit on point deductions, potentially lowering credit ratings significantly [5]. - For example, failing to report specific business information on time can result in deductions ranging from 10 to 200 points, depending on the severity of the infraction [5].

Core Insights - The article emphasizes the importance of compliance in the tax service industry, highlighting a shift from passive compliance to proactive improvement among service institutions [1][2] Group 1: Training Initiatives - The Jiyuan Tax Bureau organized specialized training for over 60 tax service institutions, focusing on policy interpretation and case warnings to enhance compliance awareness [1] - The training addressed high-frequency business practices such as equity transfer and R&D expense deductions, providing practical policy insights and legal case studies [1] - A dual mechanism of "one account one file + bi-monthly training" was established to ensure dynamic management and precise understanding of business operations [1] Group 2: Future Directions - The Jiyuan Tax Bureau plans to continue refining services and improving regulatory mechanisms to support the healthy development of tax service institutions [2] - The focus will be on providing professional and reliable services to taxpayers while maintaining strict compliance with regulations [2]

Core Viewpoint - The article provides a comprehensive guide for tax-related service institutions to improve their credit scores through timely and accurate reporting of information, adherence to regulations, and strategic actions to avoid penalties and enhance scores. Group 1: Steps to Improve Credit Score - Step 1: Timely and Accurate Reporting of Real Name Information is crucial for tax service institutions to submit their basic information to tax authorities before providing services and to update it as necessary [1][2]. - Step 2: Accurate Reporting of Tax Service Agreement Information is essential, requiring institutions to report agreement details to tax authorities within specified timeframes [4][5]. - Step 3: Timely Submission of Annual Reports is mandated, with institutions required to submit the previous year's report by March 31 each year [7]. - Step 4: Timely Submission of Special Reports is required for various tax-related services, with a deadline of March 31 of the following year [8][10]. Group 2: Common Penalty Points - Institutions must report any changes in basic information within 30 days to avoid penalties [2]. - Failing to submit required reports or submitting them late can result in significant point deductions, with severe violations leading to being listed as untrustworthy [6][11][13]. - Misreporting or failing to correct information can incur penalties of up to 200 points and potential loss of credibility [6][12][13]. Group 3: Strategies for Score Enhancement - Institutions can earn additional points by establishing a party organization, uploading professional certificates, and joining industry associations [3]. - Encouraging clients to provide satisfaction evaluations within 15 days can yield additional points based on their feedback [6]. - Regularly submitting business reports after completing tax services can also contribute to score improvement, with a cap of 20 points per year [14]. Group 4: Compliance and Ethical Standards - Strict adherence to professional norms can prevent point deductions and enhance credit scores, with compliance being a core principle throughout the service process [20]. - Violations of tax laws or unethical practices can lead to severe penalties, including significant point deductions and being placed on a blacklist [18][20].

Group 1 - The establishment of the "Tax-related Professional Service Agency Tax Service Zone" in Zhongshan marks the beginning of a "one-stop" tax service model for tax intermediaries with high credit ratings [1] - The service zone is designed for intermediaries with a TSC level of 5 (the highest level) and provides comprehensive services from business initiation to completion [1] - On the opening day, representatives from 8 local tax service agencies engaged with tax authorities to understand the zone's functions and services [1] Group 2 - The initiative is part of the implementation of the "Intermediary Tax Service Management Measures (Trial)" aimed at promoting compliance among economic entities and creating a win-win situation for enterprises, taxes, and the market [2] - Since the introduction of specialized centralized management for tax service agencies in 2024, the overall credit level of the industry in Zhongshan has significantly improved, with over 1,400 TSC level 5 agencies, accounting for 78.1% of the total [2] - The number of TSC level 5 tax firms has increased by 18 year-on-year, with a 36 percentage point rise in their proportion [2]

Group 1 - The implementation of the "Tax Professional Service Management Measures (Trial)" on May 1, 2025, aims to standardize tax professional services and provide a solid institutional guarantee for compliance in the industry [1] - The Tianzhiyan Business Co., Ltd. has become a leader in the tax professional service industry in Pingtang County, providing services to over 300 enterprises and individual businesses, with an enterprise agency rate of 11.23% [3] - The company plays a crucial role in promoting compliance and reducing tax burdens for local businesses, despite facing challenges from disordered competition in the industry [3] Group 2 - The tax authorities are actively engaging with tax professional service institutions to provide timely professional assistance and ensure compliance with tax regulations [5] - A classification management system for tax professional service institutions is being implemented, which includes collecting real-name information and monitoring service practices to ensure compliance [5] - The tax department aims to enhance the quality of tax services and improve taxpayer satisfaction by leveraging the role of tax intermediaries in optimizing tax services and enhancing management efficiency [6]