【涨知识】非正常户对纳税缴费信用的影响知多少

Core Viewpoint - The article discusses the implications of being classified as a "non-normal taxpayer" and the process for credit repair, emphasizing that such entities are automatically rated as D-level and cannot be upgraded to A-level even after rectification [1][4]. Non-Normal Taxpayer Classification - Entities recognized as non-normal taxpayers are directly assigned a D-level credit rating [1]. - If individuals responsible for the non-normal status register a new entity afterward, that new entity is also rated as D-level [1]. Credit Repair Process - Taxpayers with recorded credit violations can apply for credit repair by submitting a "Tax Payment Credit Repair Application Form" to the tax authority before the annual evaluation [1][4]. - The tax authority will reassess the credit rating within 15 working days of receiving the application, but the highest rating achievable post-repair is still D-level [1][4]. Consequences of Non-Normal Status - Taxpayers who fail to submit tax declarations for three consecutive months are automatically classified as non-normal, leading to the suspension of their invoice usage [2]. - Non-normal taxpayers face penalties and must pay fines for overdue declarations, but their non-normal status can be lifted automatically upon compliance [3]. Distinction Between Credit Repair and Re-evaluation - Credit repair requires that the taxpayer has no objections to the annual evaluation results and must submit the repair application with a commitment [4]. - If there are disputes regarding the credit evaluation, a re-evaluation must be conducted before applying for credit repair [4]. Measures Taken by Tax Authorities - Tax authorities will implement various measures against entities rated as D-level due to non-normal status, including restrictions on invoice usage and limitations on tax benefits [4].