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蓝色柳林财税室·2026-02-21 05:00

Group 1 - The article provides a step-by-step guide on how to report special additional deductions in the Personal Income Tax APP, specifically for the year 2026 [3] - It emphasizes the importance of selecting the correct deduction items, such as continuing education, during the reporting process [3] Group 2 - The article mentions the implementation of a credit scoring system for tax compliance starting from July 1, 2025, which includes social security payment records [8] - Common situations that may lead to deductions in social security credit scores include failure to file tax returns on time and failure to pay taxes that have been declared or approved for deferred payment [9] - The article outlines the criteria for correcting tax filing issues to restore credit scores, including specific time frames and corresponding point adjustments for timely corrections [10][11] Group 3 - It details the process for applying for credit restoration after a tax compliance failure, including the requirement to submit a credit restoration application form to the tax authority [13] - Taxpayers can check their tax credit status by logging into the electronic tax bureau and navigating to the relevant sections for credit management [16] - If there are disputes regarding the credit evaluation results, taxpayers are advised to contact the tax service hotline or request a review from the tax authority [17]