Group 1 - The article provides a step-by-step guide for individuals to apply for a refund of handling fees through the electronic tax bureau [2][5][8] - Users are instructed to log in to the personal electronic tax bureau, navigate to the "Refund Handling Fee Verification" section, and confirm the details before proceeding with the application [3][6][9] - After verifying the refund amount and entering bank details, users can submit their application, which will then be reviewed by tax authorities and the treasury [9] Group 2 - The article also discusses the process for tax-related professional service institutions to apply for a credit code through the national electronic tax bureau [14][15] - Institutions can obtain their credit code by either copying a link or downloading a QR code for easy access to their information [15][16] - The article mentions the credit score ranking of institutions within the city, indicating the current score and historical credit status [21][22]

Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding tax compliance, specifically on how to obtain a credit code for tax-related professional service institutions [1]. Group 1: Tax Compliance Guidance - The article introduces a series titled "Easy Mistakes Tips" aimed at addressing common errors and operational difficulties in tax practices for small and micro enterprises [1]. - The current issue discusses the process for obtaining a credit code for tax-related professional service institutions, emphasizing the importance of this code for compliance [2]. Group 2: Steps to Obtain Credit Code - To obtain the credit code, the legal representative or financial head of the tax-related professional service institution must log in to the electronic tax bureau using the "Enterprise Business" method [2]. - The steps include selecting "I want to inquire" followed by "Tax-related Information Inquiry" and then "Tax-related Professional Service Institution (Personnel) Credit Information Inquiry" to access the credit information query interface and click on "Apply for Credit Code" [2].

Core Viewpoint - The article discusses the implementation of the "Credit Code" for tax-related professional service institutions and personnel, as outlined in the "Management Measures for Tax-related Professional Services (Trial)" issued by the State Taxation Administration, effective from May 1, 2025 [4][8]. Group 1: Policy Overview - The "Credit Code" will be assigned to tax-related professional service institutions and personnel, utilizing information technology for management [4]. - The Credit Code is presented in a QR code format, which displays the holder's basic information and credit status upon scanning [5]. Group 2: Application Process - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their Credit Code [6]. - Tax service personnel must undergo real-name authentication through electronic tax services to acquire their Credit Code [7]. Group 3: Usage Guidelines - Institutions and personnel are required to actively display their Credit Code when providing services, thereby enhancing transparency and accountability [11]. - The Credit Code can be showcased through various channels, including websites, public accounts, promotional materials, and contracts [11]. Group 4: Eligibility Criteria - To apply for the Credit Code, tax-related professional service institutions must meet specific conditions, such as having a normal tax registration status and not being listed in the dishonesty record [15]. - Tax service personnel must also fulfill certain criteria, including being employed by a compliant institution and having credit points [15].

Group 1 - The article discusses the implementation of the "Interim Measures for the Management of Tax-related Professional Services," which mandates tax authorities to assign credit codes to tax-related professional service institutions and personnel using information technology [1]. - Tax-related professional service institutions must submit basic information and make a credit commitment to obtain their credit code [1]. - The process for obtaining the credit code involves several steps for both institutions and personnel, including logging into the electronic tax bureau and navigating through specific menus to apply for the credit code [2][3]. Group 2 - The article also highlights the importance of the credit code for tax-related professional service personnel, detailing the steps they need to follow to obtain their credit code [3]. - It emphasizes the ability to share the credit code via a link or QR code after obtaining it [3]. - The article encourages readers to follow the platform for more information and updates related to tax services [5][6].