Core Viewpoint - The article emphasizes the importance of compliance and self-regulation within tax professional service institutions to enhance integrity and trustworthiness in the industry [6][11]. Group 1: Compliance and Internal Control - Tax professional service institutions should strengthen compliance construction, improve internal control systems, and establish quality management and risk control mechanisms [6]. - A business record system should be established to document the execution process and create working papers, ensuring that tax reports and documents are signed and stamped before delivery to clients [7]. Group 2: Professional Development and Education - Institutions should support tax service personnel in participating in continuing education and training to maintain their professional competence [8]. Group 3: Client Education and Tax Compliance - Tax service institutions and personnel should enhance tax law promotion and guidance for clients to improve tax compliance [9]. Group 4: Tax Authority Management and Support - Tax authorities should implement administrative registration management for tax service institutions and establish a comprehensive management mechanism for tax professional services [11]. - The use of information technology to enhance management and service levels, including data integration, intelligent analysis, risk alerts, real-time monitoring, and information push functions, is recommended [12]. Group 5: Risk Management and Supervision - Tax authorities should conduct risk management for tax service institutions and personnel, monitoring compliance and addressing violations [12]. - Regular inspections of tax service institutions should include evaluations of internal systems, qualifications, and compliance with service norms [12].