欢迎扫描下方二维码关注： 税小夏答： 码用信构机务服业专税涉 领申 并，息信本基员人务服税涉及构机 送报 关机务税向实如，前务服业专税涉供提 次首 在要需您 。码用信员人务服税涉及 。息信素要议协托委务业 送报 关机务税向实如当应，时务服业专税涉供提人托委为您，外另 税小夏答： ！送报要需 我们机构从事涉税专业服务需要办理什么 手续 吗？ 有一家新办纳税人和我们只是 口头委托协议 ，也需要向税务机关报送协议吗？ 的定约议协托委务业供提人托委为员人务服税涉及构机务服业专税涉，定规条四十第》）行试（法办理管务服业专税涉《据根 合者或议协的整完订签方托委与您是不议协托委务业 ，意注。息信素要议协托委务业送报关机务税向实如当应，务服业专税涉 。息信的送报上局务税子电在您要需是而，同 下面一起来了解一下 一、基本信息采集 根据《涉税专业服务管理办法（试行）》规定，涉税专业服务机构应当于首次提供涉税专业服务前，如实向税务机关报送机构及 其涉税服务人员的基本信息，并根据实际情况及时更新相关信息。 机构信息报送 1 涉税专业服务机构通过电子税务局【企业业务】方式登录，依次按照【我要办税】-【涉税专业服务】-【涉税专业服务机构 ...

【好品牌科技网・行业观察】2025年12月18日，海南自贸港封关运作正式启幕。这一国家战略落子，不仅标志着中国改革开放新篇章的开启，更以"制度创 新试验田"的姿态，为14亿国人铺就一条通往高质量生活的"政策红利通道"。好品牌科技网从品牌科技媒体的视角审视，海南自贸港封关不仅是经济领域的 突破，更是品牌建设、科技赋能与民生福祉深度融合的里程碑，其意义远超一岛一域，最终将惠及每一位国民。 一、制度创新：从"政策洼地"到"品牌高地"的跃升 是高技能岗位的涌现，为年轻人提供"与国际接轨"的职业路径。正如《规定》中"应收尽收"与"应享尽享"的双向平衡，既保障国家税收安全，又确保纳税人 权益，这种治理能力的现代化，正是"以人民为中心"发展思想的生动体现。 四、知名品牌专家、好品牌科技网CEO范贵宾的评论 海南自贸港封关的核心价值，在于通过制度创新构建全球领先的营商环境。《海南自由贸易港涉税专业服务规定》的施行，正是这一逻辑的具象化表达。该 《规定》以23条细则构建起涉税服务的"自贸港标准"：明确7类服务范围、鼓励跨境涉税服务、开放境外人才执业资格互认……这些制度设计直击"国际涉税 人才短缺"的痛点，如中联融德税务师事务所 ...

Core Viewpoint - The article discusses the credit scoring system for tax-related professional service institutions, emphasizing the importance of understanding the scoring dimensions and how to improve scores effectively [3]. Group 1: Credit Scoring Evaluation Period - The credit score for tax-related professional service institutions is cumulative over an evaluation period from January 1 to December 31 each year, with results announced monthly [3]. - The evaluation results are valid for one year from the date of issuance, and the previous year's evaluation must be completed by April 30 [3]. Group 2: Credit Scoring Indicator System - The credit scoring system consists of five levels, with a maximum score of 500 points across nine primary indicators [3]. - The primary indicators include previous credit situation (100 points), client tax credit (20 points), taxpayer and tax authority evaluation (50 points), real-name tax payment (90 points), business scale (20 points), service quality (120 points), business information quality (50 points), industry self-discipline (30 points), and personnel credit (20 points) [3]. Group 3: Scoring Methodology - Client evaluation is based on a satisfaction survey initiated by tax authorities, with scores ranging from 0 to 20 points depending on the client's feedback [4]. - The scoring for service agreement reporting is calculated based on the ratio of reported service agreements to the total number of tax service personnel [5]. - Business scale scoring includes revenue from various tax service categories, with a maximum of 20 points allocated based on the proportion of income from these services [6]. Group 4: Revenue and Performance Metrics - The average revenue per tax service personnel is compared to the provincial average, with a maximum score of 10 points for equal or higher performance [6]. - Institutions are encouraged to report additional agreements for general tax consulting and other tax agency services, with a cap of 20 points for this indicator [8].

此次政商沙龙座谈会的举办，有效畅通了政企沟通渠道，凝聚了协同共治的思想共识。下一步，泰来县税务局将联合营商局健全常态化沟通机制，持续优化 服务举措、强化政策赋能，与涉税专业服务机构携手共进，为泰来县营商环境持续优化注入强劲动能。 会上，县税务局工作人员紧扣《涉税专业服务机构管理办法》，解读TSC信用等级评价指标、提分路径及扣分红线，明确信用码领用、检查监督与合规经营 标准，为机构规范执业提供指引。会议强调，涉税专业服务机构需坚守合规底线、强化专业能力，以高质量服务助力纳税人缴费人降本增效、防范涉税风 险。同时，县营商局负责人介绍"码上诚信""信用代证"、信用修复及报告应用政策，说明诚信经营对行政审批、评先评优的利好，同时向四家涉税专业服务 机构征求意见建议。与会机构代表围绕新型涉税专业服务机构高质量发展路径、规范化运营提升、行业发展前景等核心议题深入交流，相关疑问均得到针对 性回应。 为深化政企协同共治，精准赋能行业发展，持续优化县域营商环境，近日，国家税务总局泰来县税务局联合泰来县营商环境建设监督局，在县税务局举办涉 税专业服务机构政商沙龙座谈会。县税务局副局长刘淑平、县营商局副局长于路成出席会议，县内四家 ...

Core Viewpoint - The article emphasizes the importance of declaring unbilled income in accordance with the tax regulations in China, highlighting the obligations and potential risks associated with non-compliance. Group 1: Tax Declaration Requirements - According to the "Interim Regulations on Value-Added Tax of the People's Republic of China," the tax obligation arises on the day the taxable sales occur, regardless of whether an invoice is issued or not [10]. - Taxpayers must accurately declare all sales income, including both billed and unbilled income, to determine eligibility for tax exemptions [14]. Group 2: Risks of Non-Compliance - Non-compliance with tax declaration can lead to severe penalties, including fines ranging from 50% to five times the amount of unpaid taxes, and potential criminal charges for tax evasion [11][12]. - Such actions can also result in a downgrade of the taxpayer's credit rating, affecting their ability to obtain invoices, participate in bidding, and apply for financing or subsidies [12]. Group 3: Small-Scale Taxpayer Guidelines - Small-scale taxpayers whose quarterly sales do not exceed 300,000 yuan are exempt from value-added tax and should report their sales accordingly [15]. - If quarterly sales exceed 300,000 yuan, they must fill out the appropriate sections of the tax declaration form to report taxable sales [18]. Group 4: Handling Unbilled Income - When issuing invoices for previously unbilled income that has already been declared and taxed, taxpayers should adjust their sales figures in the corresponding sections of the tax declaration form [19][21]. - For other tax types, there are no special rules for declaring unbilled income; taxpayers must follow the established guidelines for each tax type [24][25].

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]

Core Viewpoint - The article discusses the implementation of a real-name system for tax-related professional service institutions and personnel, emphasizing the need for accurate reporting of basic information to tax authorities and the introduction of a credit code system for these services [5][8]. Group 1: Real-name System for Tax Services - Tax authorities are enhancing real-name management for tax-related professional service institutions and personnel, requiring them to provide services under their true identities [5]. - Institutions must report their basic information to tax authorities before providing services and update this information as necessary [5][6]. - Service personnel must report their basic information to the relevant tax authority before offering services [5]. Group 2: Reporting Requirements - Institutions providing tax services must report the elements of their business contracts to tax authorities, with specific timelines for different types of services [6]. - For services like tax declaration agency and other tax matters, reporting must occur before service provision, while general tax consulting and other services must be reported within 30 days of contract changes [6][7]. Group 3: Credit Code System - Tax authorities will assign credit codes to tax service institutions and personnel using information technology, which can be scanned to display their basic information and credit status [8]. - Institutions must submit their basic information and make a credit commitment to obtain a credit code, while personnel must undergo real-name verification to receive their credit code [8]. Group 4: Credit Evaluation System - The credit evaluation system for tax service institutions is categorized into five levels, from highest to lowest [9][10]. - Tax authorities will maintain credit records for service personnel, combining credit points with negative records, and provide mechanisms for credit record inquiries and downloads [10]. Group 5: Implementation Timeline - The "Management Measures for Tax-related Professional Services (Trial)" will be implemented starting May 1, 2025, as per the announcement by the State Taxation Administration [11]. - The "Tax Payment Credit Management Measures" will take effect on July 1, 2025, outlining conditions that prevent institutions from being rated as A-level [17].

Core Viewpoint - The article emphasizes the importance of timely and accurate reporting of information by tax-related professional service institutions to enhance their credit rating and compliance with tax regulations [4][6]. Group 1: Reporting Requirements - Tax-related professional service institutions must submit basic information about their personnel to the tax authority before providing services, and any changes must be reported within 30 days [4]. - Institutions are required to report service agreements accurately to avoid penalties for insufficient reporting [4][6]. - Four specific business reports must be submitted by March 31 of the following year after completing certain tax-related services [6][7]. Group 2: Evaluation and Scoring - Institutions receive scores based on timely submission of annual reports, with full points awarded for on-time submissions and penalties for late submissions [6][7]. - Client satisfaction evaluations are automatically sent to clients after service completion, impacting the institution's score based on client feedback [6][7]. - Institutions can earn additional points by submitting general tax consultation reports, with a cap on the total points that can be earned [6][7]. Group 3: Compliance and Organizational Structure - Joining industry associations and establishing a party organization can yield additional points for tax-related professional service institutions [6][7]. - Institutions must ensure compliance with invoicing regulations based on their actual business operations [6][7]. - The credit rating of clients affects the scoring of the institution, with higher-rated clients contributing positively to the institution's overall score [6][7].

Core Viewpoint - The article provides a detailed guide on how to terminate a service agreement between tax service institutions and their clients through the national unified electronic tax bureau in Shenzhen, emphasizing the operational steps involved in the process [3][4][5]. Group 1: Service Agreement Termination Process - Tax service institutions must log in as a business entity to initiate the termination process [3]. - After logging in, they should navigate to the "Tax Handling" section and select "Tax Service - Tax Service Institution Management" [4]. - Within the "Tax Service Institution Management" interface, they can manage agreement details by clicking on the "Agreement Element Information" card [5]. Group 2: Common Questions and Answers - Tax service refers to professional services that provide tax-related assistance, such as tax representation, based on client engagement [6]. - If a tax service institution's personnel information matches that of the client, it will trigger a prompt during information entry, as the service personnel must not share identities with the client's tax handlers [6]. - Clients can confirm their tax service institutions by logging into the electronic tax bureau and following the path to "My Agency" under "Tax Handling" to review and confirm pending agencies [7].

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]