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【涨知识】破产重整企业如何高效修复纳税缴费信用,看这里!
蓝色柳林财税室·2025-08-21 00:55

Core Viewpoint - The article discusses the credit repair process for companies that have undergone bankruptcy reorganization, detailing the applicable standards and required documentation for credit restoration under the new tax credit management regulations effective from July 1, 2025 [2]. Group 1: Eligibility and Application Process - Companies that have entered bankruptcy reorganization or settlement procedures can apply for credit repair if they have legally paid taxes, interest, late fees, and fines, and corrected related tax credit violations [2]. - To apply for credit repair under the bankruptcy reorganization standards, companies must provide the court-approved reorganization plan or the recognized settlement agreement [2]. Group 2: Repair Standards and Conditions - For 21 types of credit violations related to tax declaration and payment, if the company meets the repair conditions, the deduction indicators for credit repair will be treated as corrected within three days [2]. - For serious violations that directly result in a D-level credit rating, companies can apply for credit repair without the condition of having no new tax credit violations for a continuous period prior to the application [2]. Group 3: Repair Scope and Scoring - The article outlines specific scoring values for various repair scenarios, indicating that companies can earn points for correcting violations within specified time frames, such as three days or up to 90 days [3]. - The scoring system includes various categories of violations, with specific point values assigned based on the severity and timing of the correction [3].