别大意！逾期报送财务报表会影响纳税缴费信用

Core Viewpoint - The article provides a detailed guide on the process of tax credit restoration for taxpayers who have experienced credit downgrades due to overdue reporting of financial statements, emphasizing the importance of timely submissions to maintain tax credit ratings [4][5][8]. Group 1: Steps for Tax Credit Restoration - Step 1: Taxpayers must log into the electronic tax bureau to submit overdue financial statements in chronological order if multiple periods are affected [4]. - Step 2: After submitting the overdue reports, taxpayers can apply for credit restoration by selecting the relevant year and providing reasons for the request [5]. - Step 3: Taxpayers can check the status of their application within 15 working days after submission to receive feedback from the tax authority [6]. Group 2: Preventive Measures - Taxpayers are encouraged to avoid credit downgrades by adhering to reporting deadlines, with quarterly reports due in January, April, July, and October, and annual reports due between January 1 and May 31 of the following year [8]. - New businesses must complete financial accounting system filings before submitting reports to avoid issues [8]. Group 3: Contact Information and Support - For assistance, taxpayers can call the tax service hotline at 12366 or use the "intelligent consultation" feature on the electronic tax bureau for guidance [9]. Group 4: Policy References - The article references the "Tax Collection and Administration Law of the People's Republic of China" and the "Announcement on Taxpayer Credit Management Measures" by the State Administration of Taxation as the legal basis for the procedures outlined [10][26].