这一税务新规7月1日起施行

Core Viewpoint - The National Taxation Administration has introduced the "Tax Payment Credit Management Measures," effective from July 1, 2025, to enhance tax credit evaluation and promote compliance among businesses, thereby supporting high-quality economic development [1][2]. Group 1: Overview of the New Measures - The new measures consist of six chapters and thirty-six articles, focusing on the collection, evaluation, and application of tax payment credit information [1]. - The first evaluation results under the new measures will be published in April 2026, with an emphasis on information sharing and collaboration among relevant departments [1]. Group 2: Expanded Evaluation Scope - The updated measures include social security fees and non-tax revenue in the credit evaluation, reflecting a more comprehensive assessment of business credit status [2]. - The scope of the measures covers all business entities except individuals, allowing sole proprietors and other types of taxpayers to voluntarily apply for inclusion [2]. Group 3: Optimized Evaluation Indicators - The evaluation indicators have been refined to allow for error tolerance, such as adjusting the penalty frequency for late submissions from "per tax type" to "monthly" [3]. - Businesses cannot be rated as A-level if they have been in operation for less than three years or have a previous D-level rating, among other criteria [3]. Group 4: Conditions for Credit Evaluation - Certain conditions, such as delays caused by tax authorities or force majeure, will not negatively impact a business's credit evaluation [4]. - Non-intentional errors in tax calculations will also be considered when evaluating credit status [4]. Group 5: Incentives and Penalties - A-level businesses will receive benefits such as public recognition and expedited processing for tax matters, while D-level businesses will face restrictions on invoice usage and increased scrutiny [6]. - The measures include a framework for repairing credit status, allowing businesses to rectify minor infractions and improve their ratings through proactive compliance [6].