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].