思维导图丨新政执行！一起来看纳税信用常见扣分项及修复情形

Core Viewpoint - The new "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, introducing changes to the scoring indicators for tax credit deductions and the conditions for credit restoration [1][3]. Summary by Sections Restoration Efforts - The new policy increases the restoration efforts for tax credit deductions. If a taxpayer corrects their dishonest behavior and fulfills legal responsibilities, and maintains a record of no new dishonest behavior for over six months after the last deduction, they can restore their credit score. For each additional month without new dishonest behavior, the restoration score increases by 1 point, with a maximum restoration score capped at the annual deduction score and not exceeding 11 points [3][6]. Example Case - An example illustrates the application of the new rules: Company A starts with a tax credit score of 90 but loses 3 points due to failing to submit financial reports on time, resulting in a score of 87. After correcting the issue and under the previous rules, the score could only increase by 0.6 points to 87.6, maintaining a B-level credit. However, under the new rules, after 13 months without new dishonest behavior, the company can add 2.4 points to the previous 0.6 points, reaching the maximum restoration score of 90, thus restoring to an A-level credit [5][6]. Policy Basis - The new measures are based on the announcement from the National Taxation Administration regarding the "Tax Payment Credit Management Measures" [7].