企业必看！纳税信用常见扣分情况有哪些？

Core Viewpoint - Good tax credit is not only an "integrity card" for companies but also a necessary condition and important qualification for market competition. The implementation of the "Tax Payment Credit Management Measures" by the State Administration of Taxation further improves the tax credit evaluation system [2]. Group 1: Scenarios Leading to Point Deductions - Failure to submit tax payment declarations within the stipulated time results in a monthly deduction of 5 points for taxpayers [5]. - Failure to withhold or pay taxes on time also incurs a monthly deduction of 5 points [7]. - Late submission of financial statements results in a deduction of 3 points per instance [9]. - Failure to report financial accounting systems or financial processing methods within 15 days leads to a deduction of 3 points [10]. - Not reporting the opening or change of bank accounts to the tax authority within 15 days results in a one-time deduction of 5 points [12]. - Not reporting all bank accounts to the tax authority results in a one-time deduction of 11 points [14]. Group 2: Repair Standards for Deductions - Corrections made within 3 days can recover points, with varying recovery amounts depending on the time taken for correction [6][8][11][13][15]. - For tax payment deductions, corrections made within 3 days can recover points based on the payment ratio for that period, with decreasing recovery amounts for longer correction times [16][18][21]. Group 3: Tax Payment Deduction Scenarios - If a taxpayer owes tax or late fees below 50,000 yuan, a one-time deduction of 5 points is applied [15]. - For amounts between 50,000 yuan and 1 million yuan, a one-time deduction of 11 points is applied [17]. - For amounts exceeding 1 million yuan, a one-time deduction of 22 points is applied [19]. Group 4: Credit Management Tips - Set calendar reminders for tax declarations and utilize online platforms for submissions [22]. - Conduct monthly self-checks to ensure all declarations, payments, and document submissions are completed [23].