纳税缴费信用管理新规，如何守护你的评分？

Core Viewpoint - The article discusses the new tax credit evaluation system, emphasizing that the expanded evaluation scope does not necessarily lead to easier penalties for companies, as the system aims to protect compliant entities and encourage proactive corrections [3][4]. Group 1: Evaluation Criteria - The new tax credit evaluation method introduces a scoring system where basic scores are preserved, allowing for a margin of error for businesses with complete tax information [4]. - The evaluation criteria for late tax filings have shifted from a per tax type basis to a monthly calculation, making the evaluation process more scientific [4]. - Specific conditions, such as having zero VAT payable due to legitimate reasons, will not negatively impact a company's credit rating [4]. Group 2: Credit Repair Mechanism - Companies can actively repair their credit after a penalty by correcting minor infractions within three days, allowing for a full restoration of points [5]. - The adjustment of the credit repair scale has increased the potential recovery of points from 80%, 40%, and 20% to 80%, 60%, and 40% respectively, incentivizing timely corrections [5]. - A gradual repair mechanism has been introduced for companies that are unable to pay all taxes due to financial difficulties, allowing for partial credit recovery based on timely payments [5]. Group 3: Compliance and Penalties - The article clarifies that minor infractions corrected promptly will not lead to administrative penalties, thus preserving the tax credit rating [5]. - Companies that maintain a clean record of no new infractions for six months after a penalty can recover points incrementally, with a maximum recovery of 11 points [5].