《纳税缴费信用管理办法》，发布热点问题有哪些？（上下）

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures," which will take effect on July 1, 2025, focusing on the evaluation of tax payment credit for businesses based on various criteria and indicators [3]. Group 1: Tax Payment Credit Evaluation - The tax payment credit evaluation adopts an annual scoring system and direct grading method, with evaluation indicators including internal tax information and external evaluation information [2]. - The annual evaluation score starts from 100 points for businesses with complete information on regular and irregular indicators, while incomplete information leads to lower starting scores of 93 or 90 points [2]. - The evaluation cycle for tax payment credit is one calendar year, and businesses that have not been registered for a full evaluation year will not participate in the current evaluation [2]. Group 2: Credit Level Classification - The tax payment credit levels are classified into five categories: A, B, M, C, and D, with A being for scores above 90, B for scores between 70 and 90, M for newly established businesses or those with no income but scoring above 70, C for scores between 40 and 70, and D for scores below 40 or severe dishonesty [2]. Group 3: Direct Grading Criteria - Businesses that cannot be rated as A include those with less than three years of actual operation, previous D ratings, or failure to maintain proper accounting records [4]. - Certain businesses will be directly rated as D if they engage in tax evasion, fail to pay taxes, or have other serious tax violations [5]. Group 4: Exceptions to Credit Evaluation - Specific circumstances do not affect the tax payment credit evaluation, such as delays caused by tax authorities or force majeure events [7]. - Minor violations that are corrected promptly and do not result in harmful consequences will not impact the credit evaluation [8].