我公司提交了发票额度调整申请,如何查询申请进度呢?操作方法
蓝色柳林财税室·2025-10-19 06:58

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" by the State Administration of Taxation, effective from July 1, 2025, which outlines the consequences of tax-related misconduct and the criteria for being classified as a D-level taxpayer [10][14]. Group 1: Taxpayer Classification - Taxpayers can be classified as D-level if they engage in serious tax violations such as tax evasion, fraudulent tax refunds, or providing false materials to obtain tax benefits [10][11]. - Specific actions leading to D-level classification include failing to pay taxes exceeding 100,000 yuan or 10% of total tax obligations, and being involved in violent or threatening behavior to avoid tax payments [11][12]. Group 2: Consequences of D-Level Classification - D-level taxpayers will be subjected to increased scrutiny and monitoring by tax authorities, including restrictions on the issuance of value-added tax invoices and limitations on the amount of invoices that can be claimed [14][15]. - The D-level classification will remain for two years, and during the third year, the taxpayer cannot be rated as A-level, which indicates a good credit status [15].