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@涉税专业服务机构 个人信用指标需掌握
蓝色柳林财税室· 2026-03-25 08:44
Core Viewpoint - The article discusses the implementation of a credit scoring system for tax service professionals, established by the State Administration of Taxation, to enhance credit management in the tax service industry [3]. Summary by Sections Basic Information - The credit evaluation for tax service professionals includes basic information such as social credit code, organization name, ID type, ID number, name, education, political status, mobile phone, years of service, and employment date [3]. - Professional qualifications include tax advisor certificates, CPA certificates, lawyer licenses, and other relevant credentials [3]. - Membership in industry self-regulatory organizations is also considered [3]. Credit Scoring Indicators - The scoring system includes various indicators such as: - Tax declaration agency services, where scoring is tiered based on the number of clients served [4]. - General tax consultation services, where providing services to multiple clients accumulates points [5]. - Professional tax advisory, compliance planning, and tax verification services, with points awarded for submitting specific business report elements [6]. - Other tax matters agency services, also following a tiered scoring system based on the number of clients [7]. Negative Records - Negative records include violations of tax authority regulations, such as failing to submit required documents or providing false information, with penalties ranging from 10 to 100 points depending on the severity of the violation [10][11]. - Specific violations include disrupting tax authority operations and breaching tax laws, which can lead to significant point deductions and classification as untrustworthy [10][11].
易错小贴士|涉税专业服务机构如何采集协议要素信息?操作步骤
蓝色柳林财税室· 2026-01-11 05:21
Core Viewpoint - The article focuses on providing guidance for small and micro enterprises and individual businesses regarding common tax-related errors and operational difficulties, specifically in the context of tax compliance and professional services [1]. Group 1: Tax Compliance Guidance - The article introduces a series titled "Easy Mistakes Tips," aimed at addressing frequent errors in tax practices and providing operational guidance [1]. - The current issue discusses how tax professional service institutions can collect agreement element information, emphasizing the importance of accurate data collection for compliance [2]. Group 2: Operational Steps for Data Collection - Tax professional service institutions can collect agreement information through the electronic tax bureau by navigating to the relevant management section, with options for single entry or bulk import [2][5]. - For single entry, users must click "Add," input the agreement details and service items, and then submit the information after completion [2]. - For bulk import, users can download a template, fill in the necessary information, and then submit the data [5]. Group 3: Authorization Process - After successful submission, if the service items include "tax declaration agency" or "other tax matters agency," a confirmation task will be sent to the client [6]. - Clients must log into the electronic tax bureau to authorize the agency's tax handling permissions through the designated module [6].