【12366问答】有关纳税缴费信用评价的问答您了解吗？

Core Viewpoint - The article discusses the criteria and regulations regarding taxpayer credit evaluation, specifically under the "Taxpayer Credit Management Measures" issued by the State Administration of Taxation, highlighting situations that do not affect credit evaluation and the evaluation cycle. Group 1: Taxpayer Credit Evaluation Criteria - Taxpayers are not affected in their credit evaluation if they encounter situations such as delays due to tax authority reasons or force majeure, calculation errors without intent, or if they are not penalized by tax authorities for minor violations [1][2]. - The "first violation not punished" policy indicates that if a taxpayer corrects a minor violation promptly and does not cause harm, they will not be penalized, which will not impact their credit evaluation [2]. Group 2: Evaluation Cycle and Participation - The taxpayer credit evaluation cycle is set to one calendar year, and entities that have not completed a full evaluation year since their first tax-related dealings will not participate in the current evaluation cycle [2]. Group 3: Application and Resources - Taxpayers can download the "Taxpayer Credit Re-evaluation (Verification) Application Form" from the State Administration of Taxation and provincial tax authority websites [2].