Core Viewpoint - The article discusses the credit rating system for tax-related professional service institutions in Heilongjiang Province, detailing the incentives and management measures based on different credit levels. Group 1: Credit Rating Levels and Incentives - Institutions with TSC5 level receive incentives such as a green channel for tax services and public recognition on official platforms [2][3] - TSC4 and TSC3 level institutions are subject to normal management and may receive selective incentives based on credit score changes [2] - TSC2 and TSC1 level institutions face stricter management, including increased scrutiny and risk alerts to their clients [2][3] Group 2: Querying Credit Scores - Institutions and personnel credit scores can be checked through the tax bureau's website or personal income tax app by entering relevant details [3][4] - The tax bureau provides multiple pathways for querying credit information, ensuring transparency for stakeholders [4][5] Group 3: Improving Credit Scores - Institutions can enhance their credit scores by accurately reporting their information and maintaining compliance with tax regulations [5][6] - Specific actions such as timely submission of annual reports and maintaining good client relationships can lead to additional credit points [6][7] Group 4: Common Points of Deduction - Institutions face deductions for failing to report changes in their information or for not adhering to service agreements [5][6] - Violations of tax laws or administrative regulations can lead to significant penalties and potential loss of credit status [7][8]

Core Viewpoint - The article discusses the procedures and requirements for registering and managing tax-related professional services through the national electronic tax bureau, emphasizing the importance of accurate data entry and compliance with regulations [6][7]. Group 1: Registration Process - The process for tax-related professional service institutions includes entering basic information, adding personnel, and submitting required documentation [6]. - After completing the initial registration, any changes to the information can be made through the management section of the electronic tax bureau [6]. Group 2: Reporting Requirements - Institutions are required to submit various reports, including annual reports and specific reports, with a total of 1,332 reports submitted for 2024 [7]. - The article highlights the importance of maintaining accurate records and timely submissions to ensure compliance with tax regulations [7].

Core Viewpoint - The article emphasizes the importance of compliance, integrity, and professionalism in the provision of tax-related services by tax service institutions and personnel, outlining both mandatory actions and prohibitions to ensure lawful and ethical practices [1][3]. Summary by Sections Compliance and Professional Standards - Tax service institutions and personnel must adhere to principles of independence, objectivity, and fairness while providing services, ensuring compliance with laws and regulations [1]. - Institutions are required to maintain accurate records and provide truthful information in tax documents, including invoices and service agreements [1][2]. Mandatory Actions - Tax service institutions must report their basic information to tax authorities before providing services and keep this information updated [1]. - They are required to conduct tax law education for clients to enhance tax compliance [1]. - Institutions must ensure that all services provided are in accordance with the relevant tax classification codes when issuing invoices [1]. Prohibited Actions - Institutions are strictly forbidden from providing illegal benefits such as bank accounts or invoices that could lead to tax evasion or fraud [3]. - Engaging in deceptive practices, such as bribery or misleading advertising, is prohibited [3]. - Institutions must not interfere with the duties of tax authorities or misrepresent tax policies [3]. Regulatory Framework - The article references several key regulations, including the "Tax Collection and Administration Law Implementation Rules" and the "Interim Measures for the Management of Tax Professional Services" [3]. Professional Development - Tax service personnel are encouraged to participate in ongoing education and training to maintain their professional competence [1].

Group 1 - The article discusses the process for tax service institutions to register and collect basic information through the electronic tax bureau [3][4]. - It outlines the steps for enterprises to log in and input their information, including the unified social credit code and personal identification details [3]. - The article emphasizes the importance of submitting personnel information for tax service institutions, detailing how to add and submit agent information [4]. Group 2 - The article references the announcement from the National Taxation Administration regarding the collection of basic and business information for tax service institutions [4]. - It provides links to related documents, including the "Credit Code for Tax Service Institutions" and the "Management Measures for Tax Service Institutions (Trial)" [5].

Core Viewpoint - The article discusses the management measures for tax-related professional services, emphasizing the importance of compliance, internal control, and quality management within tax service institutions [1]. Group 1: Compliance and Internal Control - Tax service institutions are required to strengthen compliance construction and improve internal control systems according to the norms of tax-related professional services [3]. - Institutions must establish a business record system to document the execution process and create working papers, ensuring that tax reports and documents are signed and stamped before delivery to clients [3]. Group 2: Responsibilities of Tax Service Institutions - Institutions must provide accurate invoices based on the tax classification codes corresponding to the services offered [3]. - There is a requirement for tax service personnel to participate in continuing education and business training to enhance their professional capabilities [3]. Group 3: Tax Authority Oversight - The tax authority will inspect the internal system construction of tax service institutions, their submitted basic information, and their professional qualifications [3]. - The inspection will also cover the execution of service business norms, retention of tax reports and documents for review, and other supervisory matters [3].