【实用】老公司成非正常户，新公司纳税缴费信用直接判D级？快来了解下！

Group 1 - The article discusses the implications of a company being classified as a "non-normal taxpayer" and how it affects the tax credit rating of newly registered companies associated with the responsible personnel of the non-normal taxpayer [1][2]. - A "non-normal taxpayer" is defined as a taxpayer who fails to file tax returns for three consecutive months, leading to automatic classification as such by the tax authority [1]. - The tax credit rating of a new company will be directly assigned as D-level if the responsible personnel from the old company, which is classified as a non-normal taxpayer, register a new company [2][3]. Group 2 - Directly responsible personnel include the legal representative, actual business operator, and actual controller as determined by a court ruling [3]. - Changing the legal representative of the new company does not exempt it from the negative impact of the old company's non-normal status [3]. - The tax authority will reassess the tax credit rating of a non-normal taxpayer only after they fulfill their legal obligations and the non-normal status is lifted, but the rating cannot be upgraded to A-level [3].