收藏！纳税信用补评、复评、修复、复核一图了解

Core Viewpoint - The article discusses the newly released tax credit evaluation results for 2024 and outlines the procedures available for taxpayers who are dissatisfied with their evaluation results, including supplementary evaluations, re-evaluations, credit restoration, and reviews [1][2][4]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the conditions for non-evaluation have been lifted [1]. - Specific scenarios allowing for supplementary evaluations include cases where taxpayers were under investigation for tax violations, were audited, or had pending administrative reviews or lawsuits [2]. - Non-independent accounting branches and individual businesses using the general VAT calculation method can voluntarily apply for supplementary evaluations [2]. Group 2: Re-evaluation - Taxpayers can request a re-evaluation within the same year the tax credit evaluation results are published, with the application period ending on December 31 of that year [4]. - Taxpayers who have been under tax credit management for 12 months but did not participate in the annual evaluation due to dissatisfaction can also apply for a re-evaluation [4]. Group 3: Credit Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply for credit restoration [4]. - Eligible scenarios for credit restoration include late tax filings that have been rectified, full payment of taxes and penalties after a D-level credit rating, and the resolution of non-compliance issues [4]. - Specific conditions apply for bankrupt entities and those previously classified as major tax violators, requiring a clean record for a specified period before applying for restoration [4].