注意！这类纳税人纳税信用直接评为D级

Core Viewpoint - The article discusses the new tax credit management measures announced by the State Administration of Taxation, which will take effect on July 1, 2025, and outlines the criteria for classifying business entities as D-level based on various tax violations [4]. Summary by Relevant Sections Tax Violations Leading to D-Level Classification - Business entities will be classified as D-level if they engage in tax evasion, fraudulent tax refund claims, or other serious tax violations [3]. - Specific actions that can lead to D-level classification include: - Evading tax payments or engaging in fraudulent invoicing [3]. - Tax evasion amounts exceeding 100,000 yuan and accounting for more than 10% of total tax liabilities [3]. - Failing to pay taxes, interest, penalties, and fines within the stipulated time [3]. - Using violence or threats to refuse tax payments or obstruct tax audits [3]. - Providing false materials to obtain tax benefits [3]. - Being identified as a major tax violation entity [3].