新规施行！一起来看纳税缴费信用常见评价指标！

Core Viewpoint - The article discusses the new regulations regarding tax payment and social insurance contributions, emphasizing the importance of compliance for both employers and employees, and outlines the consequences of non-compliance. Tax Payment Information Indicators - The article highlights the importance of timely tax payments, detailing indicators such as unpaid taxes that have been declared or approved for deferred payment, and taxes that have been withheld but not remitted as required [2]. Tax Credit Management Measures - Starting from July 1, 2025, the "Tax Payment Credit Management Measures" will be implemented, which will classify businesses into different credit levels based on their tax compliance behavior. Certain tax violations, such as tax evasion and fraudulent tax refunds, will lead to a direct classification as D-level [9][10]. Social Insurance Payment Regulations - Effective September 1, 2025, any agreements between employers and employees to waive social insurance contributions will be deemed invalid. Employers are required to fulfill their obligations to pay social insurance [12][13]. Employee Rights and Employer Responsibilities - Employees have the right to terminate their contracts and seek economic compensation if their employers fail to pay social insurance. Employers can reclaim any overpaid social insurance contributions after making the necessary payments [14][15]. Compliance Recommendations for Employers - Employers are advised to actively engage in signing contracts that include social insurance payment clauses, ensure timely and accurate payment of social insurance, and regularly verify employee data to avoid compliance issues [17][18]. Employee Actions - Employees are encouraged to check their social insurance payment status through available platforms to ensure their employers are making timely and full contributions [19].