Group 1 - The article discusses various tax violations, including issuing false VAT invoices, tax evasion, and providing illegal assistance to taxpayers, with specific thresholds for severity [2] - It outlines the consequences for entities identified as "discredited subjects," including public disclosure of their information and tax violations [2] - The tax credit rating for discredited subjects is downgraded to D level, which subjects them to stricter management measures [2] Group 2 - The tax authority is required to publish information about discredited subjects, including their basic details and the nature of their tax violations [2] - The article emphasizes that the tax authority will share discredited information with relevant departments for enforcement of penalties [2] - It highlights that certain sensitive information will not be disclosed to protect national and public security [2]
纳税信用说 ▏什么情形会被确定为“重大税收违法失信主体”?
蓝色柳林财税室·2025-12-21 10:11