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合规经营小贴士 | 纳税缴费信用管理新规,分数是涨还是跌?还有信用守护攻略
蓝色柳林财税室·2025-11-09 14:00

Core Viewpoint - The article discusses the new credit evaluation rules for social insurance and non-tax revenue, emphasizing a more scientific and inclusive approach to credit scoring, which aims to protect honest taxpayers and encourage proactive correction of mistakes [4][5]. Group 1: Credit Evaluation Scope - The new regulations expand the scope of credit evaluation, incorporating various payment behaviors into the credit scoring system, including social insurance fees and non-tax revenues [4]. - Specific behaviors that may negatively impact credit scores include late tax filings, failure to withhold taxes, and providing false tax information, with varying penalties for each infraction [4][5]. Group 2: Scoring Adjustments - Under the new rules, the starting score for compliant businesses has increased from 90 to 93, provided they have complete payment information [4]. - The penalty system has been optimized; for instance, multiple overdue tax filings in a single month will now incur a single penalty instead of multiple deductions [4][5]. Group 3: Credit Repair Mechanisms - Businesses can apply for credit repair if they have been penalized, with specific timelines and conditions for different types of infractions [5]. - There are three main channels for credit repair: immediate correction for minor infractions, gradual repair for tax arrears, and ongoing repair for overall compliance [5].