| Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of the Credit Rating of Tax-related Professional Services (for Trial Implementation) | | 国家税务总局关于发布《涉税专业服务信用评价管理办法（试行）》的公告 |
| (Announcement No. 48 [2017] of the State Administration of Taxation) | | （国家税务总局公告2017年第48号） |
| The Measures for the Administration of the Credit Rating of Tax-related Professional Services (for Trial Implementation) developed by the State Administration of Taxation are hereby issued and shall come into force on January 1, 2018. | | 现将国家税务总局制定的《涉税专业服务信用评价管理办法（试行）》予以发布，自2018年1月1日起施行。 |
| | 特此公告。 |
| Annex: Credit Point Indicator System and Point Accumulation Rules for Tax-related Professional Service Institutions | | 附件：涉税专业服务机构信用积分指标体系及积分规则 |
| State Administration of Taxation | | 国家税务总局 |
| December 26, 2017 | | 2017年12月26日 |
| Measures for the Administration of the Credit Rating of Tax-related Professional Services (for Trial Implementation) | | 涉税专业服务信用评价管理办法（试行） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 To strengthen the credit administration of tax-related professional services, boost tax-related professional service institutions and their personnel engaged in tax-related services to practice in good faith in accordance with the law, and improve their compliance with the tax laws, these Measures are developed in accordance with the Measures for the Regulation of Tax-related Professional Services (for Trial Implementation) (Announcement No. 13 [2017], SAT). | | 第一条 为加强涉税专业服务信用管理，促进涉税专业服务机构及其从事涉税服务人员依法诚信执业，提高税法遵从度，依据《涉税专业服务监管办法（试行）》（国家税务总局公告2017年第13号发布），制定本办法。 |
| Article 2 The “credit administration of tax-related professional services” means the credit rating of tax-related professional service institutions' provision of tax-related professional services and the credit recording of the practice of the personnel engaged in tax-related services by tax authorities. | | 第二条 涉税专业服务信用管理，是指税务机关对涉税专业服务机构从事涉税专业服务情况进行信用评价，对从事涉税服务人员的执业行为进行信用记录。 |
| The credit rating of tax-related professional service institutions shall be conducted by means of both credit point accumulation and credit rating. The credit records of the personnel engaged in tax-related services shall be made based on both credit points and negative practicing records. | | 涉税专业服务机构信用评价实行信用积分和信用等级相结合方式。从事涉税服务人员信用记录实行信用积分和执业负面记录相结合方式。 |
| Article 3 The State Administration of Taxation shall take charge of the credit administration of tax-related professional services nationwide. The tax authorities below the provincial level shall organize and implement the credit administration of the tax-related professional services within their jurisdictions. | | 第三条 国家税务总局主管全国涉税专业服务信用管理工作。省以下税务机关负责所辖地区涉税专业服务信用管理工作的组织和实施。 |
| The state taxation bureaus and local taxation bureaus at all levels shall jointly conduct the credit administration of tax-related professional services and achieve information sharing. | | 各级国家税务局、地方税务局联合开展涉税专业服务信用管理工作，实现信息共享。 |
| Article 4 Tax authorities shall, as needed for social credit system building, establish the system for the working contact with and the system for the information exchange with public finance, judicial and other industry administrative departments, and associations of certified public accountants, lawyers associations, agent bookkeeping associations and other industry associations, improve the credit rating mechanism for tax-related professional services, push relevant credit information, and advance departmental information sharing and departmental joint incentives for good faith and punishment for bad faith. | | 第四条 税务机关根据社会信用体系建设需要，建立与财政、司法等行业主管部门和注册会计师协会、律师协会、代理记账协会等行业协会的工作联系制度和信息交换制度，完善涉税专业服务的信用评价机制，推送相关信用信息，推进部门信息共享、部门联合守信激励和失信惩戒。 |
| Chapter II Credit Points | | 第二章 信用积分 |
| Article 5 Tax authorities shall collect credit indicator information based on the tax-related professional service management information database, and the national tax-related professional service credit information platform shall calculate and process the credit information collected in accordance with the Credit Point Indicator System and Point Accumulation Rules for Tax-related Professional Service Institutions and the Personal Credit Point Indicator System and Point Accumulation Rules for the Personnel Engaged in Tax-related Services, to automatically generate credit points for tax-related professional service institutions and for the personnel engaged in tax-related services. | | 第五条 税务机关依托涉税专业服务管理信息库采集信用指标信息，由全国涉税专业服务信用信息平台按照《涉税专业服务机构信用积分指标体系及积分规则》（见附件）和《从事涉税服务人员个人信用积分指标体系及积分记录规则》对采集的信用信息进行计算处理，自动生成涉税专业服务机构信用积分和从事涉税服务人员信用积分。 |
| The national tax-related professional service credit information platform shall be built and deployed by the State Administration of Taxation. | | 全国涉税专业服务信用信息平台由国家税务总局建设和部署。 |
| The Personal Credit Point Indicator System and Credit Point Recording Rules for the Personnel Engaged in Tax-related Services shall be issued separately. | | 《从事涉税服务人员个人信用积分指标体系及积分记录规则》另行发布。 |
| Article 6 The credit information on tax-related professional services is divided into the credit information on tax-related professional service institutions and the credit information on the personnel engaged in tax-related services. | | 第六条 涉税专业服务信用信息分为涉税专业服务机构信用信息和从事涉税服务人员信用信息。 |
| The credit information on tax-related professional service institutions shall include tax credit information, clients' tax credit information, evaluation by taxpayers, evaluation by tax authorities, real-name handling of tax-related affairs, business scale, service quality, business information quality, industry self-regulation, and personnel credit information, among others. | | 涉税专业服务机构信用信息包括：纳税信用、委托人纳税信用、纳税人评价、税务机关评价、实名办税、业务规模、服务质量、业务信息质量、行业自律、人员信用等。 |
| The credit information on the personnel engaged in tax-related services shall include basic information, practicing records, bad records, and tax payment records, among others. | | 从事涉税服务人员信用信息包括：基本信息、执业记录、不良记录、纳税记录等。 |
| Article 7 The tax-related professional service management information base collects credit information through the following channels based on the Golden Tax Project Phase III: | | 第七条 涉税专业服务管理信息库依托金税三期应用系统，从以下渠道采集信用信息： |
| (1) Information submitted by tax-related professional service institutions and the personnel engaged in tax-related services. | | （一）涉税专业服务机构和从事涉税服务人员报送的信息； |
| (2) Information generated during the tax collection administration by tax authorities and information generated during the regulation of tax-related professional services. | | （二）税务机关税收征管过程中产生的信息和涉税专业服务监管过程中产生的信息； |
| (3) Information that is publicly disclosed by other competent industry departments and industry associations. | | （三）其他行业主管部门和行业协会公开的信息。 |
The relevant credit information on the tax-related professional service institutions that provide tax-related professional services across regions shall be collected and attributed to the places where the institutions are located.
．．．．．． | | 涉税专业服务机构跨区域从事涉税专业服务的相关信用信息，归集到机构所在地。
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