Journalism

Interpretation of the announcement of the State Administration of Taxation on Revising the credit score index system and scoring rules of tax related professional service institutions

2020-12-29

In order to thoroughly implement the requirements of the State Council's "release, control and service" reform, optimize the tax business environment, and promote the standardized and healthy development of tax related professional service industry, the State Administration of Taxation has issued the announcement on Revising the credit score index system and scoring rules of tax related professional service institutions (hereinafter referred to as the announcement).The contents of the announcement are as follows:

1、 Development background

In December 2017, the State Administration of Taxation issued the administrative measures for credit evaluation of tax related professional services (for Trial Implementation) (State Administration of Taxation Announcement No. 48 in 2017), and issued the credit score index system and scoring rules of tax related professional service institutions with the text, which was officially implemented from January 1, 2018.The index system has been implemented for more than two years, which has played an important role in standardizing tax related professional services and promoting the development of the industry. At the same time, there are still some problems that need to be improved.At the end of 2019, the State Administration of Taxation made it clear in the policy interpretation draft of the announcement on further improving the supervision system of tax related professional services (No. 43 of 2019), "the State Administration of Taxation will timely optimize and improve the credit index system of tax related professional service institutions".Since this year, on the basis of systematically summarizing the effectiveness of tax related professional service supervision work and extensively listening to the opinions and suggestions of tax related professional service institutions and tax related industry associations, we have optimized and improved the credit index system of tax related professional service institutions through careful research, and improved the credit score index system and scoring rules of tax related professional service institutionsThe eight secondary indicators in the report were revised and re issued through the announcement.

2、 Revision

(1) "0201 client's tax credit" and "0202 principal's tax credit change"

The indicators of "0201 client's tax credit" and "0202 principal's tax credit change" are combined, and the index score is adjusted from 30 to 20;The tax credit score of the client is calculated according to the current real-time tax credit situation, which makes the index more objectively reflect the client's tax credit during the service period of the tax related professional service institutions.

(2) "0301 taxpayer evaluation"

The client's evaluation is adjusted from four grades of "good, good, general and poor" to five grades of "very satisfied, satisfied, basically satisfied, unsatisfied and very unsatisfied", and the corresponding scores are adjusted accordingly;If the client fails to make an evaluation, the default "general" (5 points) is adjusted to the default "basically satisfied" (10 points).

(3) "0402 submission of real name information of tax related service personnel"

The integral category is changed from "base score" to "direct score", and the integral calculation equation is "30 points"×Number of personnel engaged in tax related services at the point of integration / (total number of employees at the point of integration)×30%) ", standardize and guide tax related professional service institutions to truthfully report the real name information of tax related service personnel, and deduct points for those who do not conform to the actual situation.

(4) "0403 submission of tax related professional service agreement information"

The integral category is changed from "base score" to "direct score", and the integral calculation equation is "30 points"×The number of tax related professional service agreements submitted from the beginning of the evaluation cycle to the point of integral points / the total number of tax related service personnel from the beginning of the evaluation cycle to the point of integral points "is used to encourage tax related professional service institutions to submit tax related professional service agreement information, but the tax agent office, accounting firm, tax agent office, accounting firm, and other tax related professional service agreement information are encouraged to submit tax related professional service agreement information through integral methodIf a law firm considers that the agreement information submitted for special business violates the trade secret protection provisions signed with the client, it may keep it for future reference.

(V) "0501 business structure"

Considering the current innovation and development trend of tax related services, the importance of "other tax affairs agency" and "other tax related services" should be properly reflected in the calculation of the proportion of classified business, and the integral calculation equation was modified to“(tax declaration agency income + general tax consultation income + professional tax consultant income + tax planning income + tax related assurance income + tax situation review income + other tax affairs agency income×50% + income from other tax related services×50%) / total revenue from tax related professional services×10 points ".

(6) "0502 per capita tax related professional service income"

The integral calculation equation is modified as "per capita tax related professional service income / provincial per capita tax related professional service income"×Before the modification, the per capita tax related professional service income needs to reach twice the average value of the whole province to get the full score. After the modification, the full score can be obtained as long as the per capita tax related professional service income reaches the average value of the whole province.

(7) "0901 changes in credit points per capita of tax related service personnel"

Increase the index score from 10 to 20;Change the integral calculation equation to "20 points"×The change value of per capita credit score of tax related service personnel / the change value of per capita credit score of tax related service personnel in the whole province ", after modification, if the change value of per capita credit score of tax related service personnel reaches the average value of the whole province, the full score can be obtained.

3、 Implementation time

The announcement shall come into force on January 1, 2021.


Advantages of Huacai

Industry leader
The first financial and taxation service agency landing on the new third board and the first fiscal and taxation platform providing online services
Qualification certification
It has the agency license issued by the Finance Bureau, the national high-tech enterprises, and the 5A level certification of the accounting agency of the general association of China
23 years of industry experience
300 + professional service staff, 20000 + customer service experience
ISO certification information security
Through the international ISO27001 information security management system standard certification
ISO certification standard management
Through the international ISO9001 quality management system certification
Service capability
The scope of service covers hot cities and hot areas