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].

Group 1 - The article discusses the implementation of an intelligent self-check service for taxpayers, which allows for automatic checks of tax compliance and logical relationships between different tax types after submission [2] - Taxpayers can also perform a self-check manually to identify discrepancies between tax types [2] - The process for accessing the self-check results involves logging into the electronic tax bureau and navigating through specific menus or using the search function [3] Group 2 - The article outlines the changes in the collection of the employment security fund for disabled individuals, which has shifted from quarterly to annual collection starting in 2021, with a deadline of September 30 each year [14] - The calculation for the employment security fund is based on the average annual salary of employees and the number of disabled individuals employed by the company [17] - Companies with 30 or fewer employees are exempt from paying the employment security fund, and the system automatically recognizes this during the application process [19]