《纳税缴费信用管理办法》发布！2025年7月1日起施行（附解读）国家税务总局公告2025年第12号

Core Viewpoint - The article announces the implementation of the "Tax Payment Credit Management Measures" by the State Taxation Administration, effective from July 1, 2025, aimed at enhancing taxpayer compliance and promoting the construction of a social credit system [1]. Group 1: General Principles - The purpose of the measures is to standardize tax payment credit management, promote self-discipline among taxpayers, and improve compliance with tax laws [2]. - The measures apply to enterprises that have completed tax information confirmation and identity reporting, with individual businesses and other types of taxpayers able to voluntarily apply for inclusion [2]. - The State Taxation Administration oversees national tax payment credit management, while local tax authorities are responsible for implementation [2]. Group 2: Credit Information Collection - Tax payment credit information includes basic credit information, internal tax information, and external information [5]. - Basic credit information consists of the taxpayer's foundational data and historical credit records, while internal information includes regular and irregular indicators related to tax filings and payments [5][6]. - External information is gathered from various channels, including the national unified credit information platform and inter-departmental data exchanges [11]. Group 3: Evaluation - The evaluation of tax payment credit follows the principle of "no record, no evaluation," using taxpayer credit information to determine credit levels based on specified indicators [12]. - The credit evaluation is conducted annually, with scores starting from 100 for complete compliance, and deductions applied for missing information [13][15]. - Taxpayers are classified into five credit levels: A, B, M, C, and D, based on their evaluation scores [8]. Group 4: Determination and Publication of Evaluation Results - The evaluation results are determined and published by the tax authorities, typically by April of the following year [20]. - Taxpayers can access their credit evaluation information for self-query [20]. Group 5: Application of Evaluation Results - Tax authorities implement differentiated services and management based on credit levels, with A-level taxpayers receiving various incentives [29][30]. - B-level taxpayers receive guidance on tax policies, while C and D-level taxpayers face stricter management and potential penalties [33][34]. Group 6: Credit Repair - Taxpayers with credit issues can apply for credit repair under specific conditions, with the tax authorities responsible for evaluating and adjusting credit levels based on corrective actions [14][15]. - The measures also outline the process for businesses undergoing bankruptcy restructuring to apply for credit repair [15]. Group 7: Attachments - The article includes several attachments detailing the evaluation indicators, application forms, and repair standards related to tax payment credit management [1][26][29].