长图 | 一图看懂纳税信用新规重点

Core Viewpoint - The article discusses the new tax credit rating system for businesses, detailing the scoring criteria and the mechanisms for credit repair based on tax compliance and payment behavior [3][4][5]. Summary by Sections Tax Credit Rating Levels - The tax credit rating system categorizes businesses into five levels: A, B, M, C, and D, based on their annual evaluation scores. - A: Score above 90 - B: Score between 70 and 90 - M: Newly established entities or those with no revenue but a score above 70 - C: Score between 40 and 70 - D: Score below 40 or with serious credit violations [3]. Credit Repair Mechanisms - The article outlines a more lenient approach to repairing credit for businesses with minor violations, allowing for partial recovery of deducted points based on timely corrections. - Corrections made within 3 days can recover 100% of deducted points. - Corrections made within 30 days can recover between 40% to 80% depending on the situation [4][5]. Gradual Repair Mechanism for Tax Payment Defaults - A gradual repair mechanism is introduced for businesses that fail to pay taxes on time, allowing for partial recovery based on the amount paid and the time taken to rectify the situation. - Payments made within 3 days can recover 100% of deducted points. - Payments made within 30 days can recover points based on the amount owed, with specific thresholds set for different recovery percentages [4][5]. Changes in Repair Conditions - The new regulations simplify the conditions for credit repair, removing the requirement for a continuous 12-month period without new violations before applying for credit repair. - Different waiting periods for repair applications are established based on the severity of the violations, allowing businesses to recover their credit status more efficiently [5][6].