信用强指引 ▏纳税人缴费人请注意：2026年，开门信用“必修课”勿忘记

Group 1 - The core viewpoint of the article emphasizes the importance of timely correction of credit evaluation results and the procedures for re-evaluation or repair of credit ratings for the year 2024 [4][5][10] - Companies must apply for re-evaluation or repair by the end of February 2026 if they have objections to the 2024 credit evaluation results or have corrected their dishonest behavior [4][5] - Failure to repair indicators that qualify for a "D" rating in 2024 will result in the retention of the "D" rating for 2025, affecting new registrations of legal representatives or responsible persons [4][5] Group 2 - The article outlines the operational path for companies to check their 2024 credit evaluation results through the electronic tax bureau [4][6][9] - Companies are reminded that if they correct dishonest behavior, the system will automatically repair the deducted points during the new annual credit evaluation, which will help improve their credit level for 2025 [5][11] - Key indicators to monitor include social insurance fees, personal income tax compliance, and timely payment of tax liabilities exceeding 1 million yuan [5][11] Group 3 - The article provides instructions for individual businesses and other types of taxpayers to voluntarily apply for inclusion in the tax credit management system, with a deadline of December 31, 2026 [10][11] - Once included in the credit management system, businesses will automatically be managed for the duration of their existence without needing to reapply [11][12] - The implementation of the tax credit management measures will include social insurance fee payment starting from July 1, 2025, which will impact credit scoring [16][19]