新规出台强化纳税缴费信用管理

Core Viewpoint - The National Taxation Administration has released the "Tax Payment Credit Management Measures," which will take effect on July 1, 2025, aiming to enhance the tax credit system and improve the business environment for enterprises [1][2]. Group 1: Overview of the Measures - The "Measures" consist of six chapters and thirty-six articles, detailing the collection of tax credit information, evaluation indicators, and the determination and application of evaluation results [1]. - Tax credit is considered a crucial part of the social credit system, and the new measures are seen as a significant step in optimizing the tax environment and stimulating business vitality [1][2]. Group 2: Credit Rating System - The tax credit levels are categorized into five grades: A, B, M, C, and D, with A being the highest (score above 90) and D being the lowest (score below 40 or severe dishonesty) [2]. - The new measures integrate social security fees and non-tax revenue into the credit evaluation, providing a more comprehensive reflection of the credit status of business entities [2]. Group 3: Optimization of Evaluation Indicators - The evaluation indicators have been optimized to allow for error correction for businesses required to declare and pay social insurance for employees [3]. - The frequency of deductions for late declarations has been adjusted from "per tax type per instance" to "monthly," reducing the impact of a single indicator on the overall evaluation [3]. Group 4: Credit Repair Mechanisms - The measures enhance the standards for repairing tax credit, increasing the ease of repairing minor dishonesty and establishing a gradual repair mechanism for tax arrears [3]. - Businesses can restore their credit by actively correcting dishonest behaviors and making credit commitments [3]. Group 5: Implementation and Future Steps - The tax authorities will implement the new measures through various channels, including the new electronic tax bureau, to provide better services for credit inquiries and reminders [3]. - The first evaluation results under the new measures will be published in April 2026, with ongoing efforts to strengthen information sharing and collaboration with relevant departments [3].