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这些失信行为3日内纠正,可按100%修复纳税缴费信用
蓝色柳林财税室·2025-09-20 01:21

Core Viewpoint - The article discusses the new "Tax Payment Credit Management Measures" which will be implemented starting July 1, 2025, allowing for the full restoration of credit points for certain minor violations if corrected within three days of occurrence [2][4]. Summary by Sections Tax Payment Credit Management Measures - The new measures enhance the ability to rectify minor credit violations, introducing a standard where correcting certain violations within three days allows for a 100% restoration of deducted points [2][6]. Example of Violation and Correction - An example is provided where Company A failed to declare stamp duty within the required 15 days. Upon realizing the mistake, they corrected it within three days, resulting in a restoration of their credit points from a deduction of 5 points to 0 points [4][6]. Types of Violations Eligible for Correction - The article lists various violations that can be corrected within three days for full credit restoration, including: - Failure to declare taxes on time - Failure to withhold and pay taxes on time - Failure to submit financial reports on time [5][6]. Correction Timeframes - The article outlines different timeframes for correcting violations: - Within 3 days: Full restoration of points - 3 to 30 days: Partial restoration - 30 to 90 days: Further reduced restoration - After 90 days: No restoration [6][7]. Special Provisions for Bankrupt Entities - For bankrupt restructured enterprises, the article states that they can apply for credit restoration under the same conditions as correcting within three days, without the need for a clean record prior to the application [7].