Core Viewpoint - The new tax credit management measures will include social security fees and non-tax revenues, impacting over 10 trillion yuan in revenue, thereby enhancing corporate tax compliance and integrity [2][3]. Summary by Sections Introduction - The article discusses the significant changes in the tax credit evaluation system, which will now include social security fees and non-tax revenues starting from July 1, 2025 [2]. Changes in Tax Credit Evaluation - The new management measures will comprehensively evaluate tax credit levels based on timely reporting and payment of taxes, social security fees, and non-tax revenues [2][3]. - The total budgeted income for social security funds in 2024 is approximately 1.189 trillion yuan, while non-tax revenues are about 447.3 billion yuan, nearly matching the national tax revenue of around 1.749 trillion yuan [2]. Implications for Enterprises - A good tax credit rating will facilitate easier tax processing, financing, and bidding opportunities for enterprises [2]. - The tax credit levels will continue to be classified into five grades: A, B, M, C, and D, with A being the highest [4]. Benefits of Good Tax Credit Ratings - Enterprises with good ratings (A and B) will enjoy various incentives, such as easier access to tax invoices and financing opportunities [5]. - Conversely, those rated D will face restrictions on tax invoice usage and increased scrutiny from tax authorities [5]. Flexibility in Evaluation - The new measures provide a margin for error in social security fee payments to avoid unfair credit rating penalties [6]. - The scoring rules have been adjusted to allow for a more lenient evaluation process, giving businesses a chance to recover from minor infractions [6]. Credit Repair Mechanisms - New standards for credit repair have been introduced, allowing for full restoration of points if issues are corrected within three days [7]. - A gradual repair mechanism has been established for businesses that are unable to pay all dues at once, encouraging timely payments [7]. Future Implementation - The tax authorities will implement the new measures through extensive outreach and support services, with the first evaluation results expected in April 2026 [8]. - The number of trustworthy taxpayers reached 41.27 million in 2024, an increase of 3.78 million from 2023, indicating a steady growth in compliant enterprises [8].
社保费等纳入纳税信用,有何影响
第一财经·2025-05-31 07:21