图解税收｜注意了！社保非税纳入信用管理

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" effective from July 1, 2025, which includes social insurance fees and non-tax revenues in the credit evaluation system [1]. Group 1: Policy Implementation - The new policy aims to unify the collection of social insurance fees and non-tax revenues, enhancing the credit evaluation process for tax payments [1]. - Companies that fail to meet tax payment deadlines will incur credit deductions based on specific indicators outlined in the policy [3]. Group 2: Credit Deduction and Repair Mechanism - Companies can receive credit deductions for failing to submit tax declarations on time, with specific points deducted for various infractions, such as 5 points for late tax declarations [3]. - There is a mechanism for credit repair, allowing companies to recover points if they correct their infractions within specified timeframes, such as 100% recovery if corrected within 3 days [4][5]. Group 3: Examples of Credit Repair - A company that discovers a missed declaration and corrects it within one day can recover all deducted points, resulting in a final score of 0 [4]. - If a company delays payment but makes partial payments over time, it can still recover points based on the timing and amount of payments made [5]. Group 4: Application for Credit Repair - Companies with recorded credit infractions can apply for credit repair before the annual evaluation, while those without recorded infractions will have their credit automatically updated based on corrective actions taken [7].