【涨知识】四问四答带你了解纳税缴费信用管理办法中的社保费指标

Core Viewpoint - The article discusses the new "Tax Payment Credit Management Measures" effective from July 1, 2025, which redefines "tax credit" to "tax payment credit" to enhance the management of tax and social insurance payment credits, promoting taxpayer integrity and self-discipline [1]. Group 1: Tax Payment Credit Management - The new measures integrate social insurance fees into the credit evaluation system, aligning with the principle of "taxes and fees are equally important, integrated, and coordinated" [1]. - The evaluation indicators related to social insurance payment include failure to submit tax payment declarations on time and failure to pay declared taxes within the stipulated period [2]. - The credit evaluation cycle is set for one calendar year, with the next evaluation results expected in April 2026, reflecting the tax payment behaviors of 2025 [4]. Group 2: Credit Evaluation and Remedies - If a business entity commits a tax payment breach, it can rectify the situation according to the specified conditions in the measures, with the possibility of restoring deducted points based on the timeliness of the correction [5]. - Businesses achieving an A-level credit rating (scoring over 90 points) will receive incentives from tax authorities, although specific incentives are not detailed in the provided text [6].