欢迎扫描下方二维码关注： 产企业出口非自产货物,免征增值税,相应 的进项税额抵减应纳增值税额（不包括适用 增值税即征即退、先征后退政策的应纳增值 税额），未抵减完的部分予以退还。 0 免退税 不具有生产能力的出口企业或其他单位 出口货物劳务，免征增值税，相应的进项税 额予以退还。 当期免抵退税额抵减额=当期免税购进原 材料价格×出口货物退税率 3.当期应退税额和免抵税额的计算 3 计算公式不同 ● 免抵退税 生产企业出口货物劳务增值税免抵退 税，依下列公式计算: 1.当期应纳税额的计算 当期应纳税额=当期销项税额-（当期进 项税额-当期不得免征和抵扣税额) 当期不得免征和抵扣税额＝当期出口货 物离岸价×外汇人民币折合率×（出口货物 适用税率-出口货物退税率）-当期不得免征 和抵扣税额抵减额 当期不得免征和抵扣税额抵减额=当期免 税购进原材料价格×（出口货物适用税率-出 口货物退税率） 2.当期免抵退税额的计算 当期免抵退税额＝当期出口货物离岸价 ×外汇人民币折合率×出口货物退税率-当期 免抵退税额抵减额 (1) 当期期末留抵税额≤当期免抵退税 额，则 当期应退税额＝当期期末留抵税额 当期免抵税额＝当期免抵退税 ...

【大河财立方 记者 夏晨翔 文 朱哲 摄影】11月20日，河南省举办2025河南省民营经济高质量发展系列新闻发布会（第一场），介绍今年以来全省民营经济 高质量发展有关情况。 此外，河南省市场监管局推行"信用修复"高效办成一件事，实施企业信用"免申即办""即申即办"快速修复。截至10月底，共为59.77万户经营主体实施信用修 复90.69万条次，为失信企业重建信用、正常经营提供有力支持。 责编:刘安琪 | 审校:李金雨 | 审核:李震 | 监审:古筝 会上，省市场监管局党组成员、副局长庆凌介绍，该局联合中行河南省分行开展"认证贷"工作，截至目前，全省已有2306家小微企业通过"认证贷"获得融资 贷款83.35亿元。 据悉，2025年6月6日，河南省市场监管局与中国银行河南省分行正式签约上线"认证贷"。"认证贷"融资产品主要针对质量管理体系认证提升小微企业提供融 资授信，创新性地将认证证书的"信用价值"与金融服务相结合，为企业提升创新能力和发展活力提供资金支持。 ...

记者臧潇于南宁 2025年11月17日 （文章来源：经济日报） 让"异地可办"真正惠及企业，信息互通、互认是手段，标准统一、透明是基础。针对《守信承诺书》 《修复申请表》《准予信用修复决定书》及其他信用修复核心文件，统一填报、审批标准，放宽跨区域 补办限制，依托大数据、区块链等技术确保材料可跨区域核验，建立全国信用修复清单，让"一次申 请、全国通行"助力企业抢抓信用修复窗口期，才能真正为企业减负，发挥"异地可办"作用。 "异地可办"打破行政壁垒，这次7市的实践，值得更多思考。通过协同机制，建筑公司可实现异地信用 修复，避免影响其他地区投标资格；银行针对外地企业进行信用评估，可通过处罚修复结果互认避免重 复限制融资；跨境电商企业可通过跨区域协同机制完成信用修复，保障跨境物流效率。以信用为纽带， 共同打造跨区域信用合作平台，才能为经济高质量发展注入强劲动能。 从统一标准清单到搭建技术平台，从拓展协同领域到推动结果互认，共建新型行政处罚信用修复机制是 建设服务型政府的生动实践，更是治理理念的革新。信用修复"异地可办"，需要更多城市加入"信用修 复朋友圈"，也期待更多领域"解锁"信用修复机制。 编辑部： 近日，针对交 ...

Core Viewpoint - The article discusses the new credit evaluation rules for social insurance and non-tax revenue, emphasizing a more scientific and inclusive approach to credit scoring, which aims to protect honest taxpayers and encourage proactive correction of mistakes [4][5]. Group 1: Credit Evaluation Scope - The new regulations expand the scope of credit evaluation, incorporating various payment behaviors into the credit scoring system, including social insurance fees and non-tax revenues [4]. - Specific behaviors that may negatively impact credit scores include late tax filings, failure to withhold taxes, and providing false tax information, with varying penalties for each infraction [4][5]. Group 2: Scoring Adjustments - Under the new rules, the starting score for compliant businesses has increased from 90 to 93, provided they have complete payment information [4]. - The penalty system has been optimized; for instance, multiple overdue tax filings in a single month will now incur a single penalty instead of multiple deductions [4][5]. Group 3: Credit Repair Mechanisms - Businesses can apply for credit repair if they have been penalized, with specific timelines and conditions for different types of infractions [5]. - There are three main channels for credit repair: immediate correction for minor infractions, gradual repair for tax arrears, and ongoing repair for overall compliance [5].

Core Viewpoint - The People's Bank of China is developing a one-time personal credit relief policy to help individuals restore their credit records affected by the pandemic, specifically targeting those with minor defaults who have already repaid their loans [1][2]. Group 1: Policy Details - The new policy will not display default information in the credit system for individuals who have repaid loans below a certain amount since the pandemic [1]. - The implementation of this policy is planned for early next year, following necessary technical preparations by the People's Bank of China and financial institutions [1]. - The policy aims to transform credit repair into tangible benefits for the public, enhancing the credit ecosystem and encouraging financial institutions to adopt a broader assessment of creditworthiness [1][2]. Group 2: Impact on Individuals - The policy will help individuals break free from the "once untrustworthy, forever limited" predicament, providing an opportunity for those who have made mistakes to restore their credit [2]. - It is expected to motivate individuals to actively repay debts and address historical credit issues, rather than giving up [2]. - The restoration of credit eligibility for these individuals is anticipated to unleash their consumption potential and entrepreneurial spirit, positively impacting domestic demand and economic circulation [2]. Group 3: Implications for Financial Institutions - Encouraging borrowers to repair their credit essentially promotes the repayment of overdue debts, aiding banks in recovering overdue loans and improving asset quality [2]. - Financial institutions are likely to expand their service scope to include previously defaulting individuals who have repaired their credit, thus broadening their customer base with growth potential [2]. Group 4: Governance and Ethical Considerations - The credit repair policy is characterized as a governance innovation that balances compassion and precision, focusing on non-malicious defaulters and maintaining the integrity of the credit system [3][4]. - The process of credit repair is conditional and requires borrowers to have settled all debts and maintained a good credit record for a period, emphasizing the importance of ethical behavior [3][4]. - The shift from strict punishment for defaults to a dual approach of punishment and repair reflects progress in credit system construction and social governance [4].

Core Viewpoint - The People's Bank of China is set to implement a one-time personal credit relief policy in early 2026, aimed at addressing the credit repair needs of individuals affected by the pandemic, specifically those who have fully repaid loans but have negative credit records due to defaults during the pandemic [1][2]. Group 1: Policy Details - The new policy will not display default information in the credit system for individuals who meet specific criteria, including having default amounts below a certain threshold and having fully repaid their debts [1][2]. - The policy is designed to provide a "reset" opportunity for individuals with "non-malicious" defaults, allowing them to regain eligibility for housing loans, auto loans, and business loans, which is expected to positively impact domestic demand and employment stability [1][2][3]. Group 2: Implementation and Impact - The credit relief policy will be implemented through a technical process where qualifying default information will not be deleted but will be marked as "not displayed" in the credit system [4]. - This initiative is anticipated to improve the financing environment for individuals, encouraging them to clear outstanding debts and thus stimulating economic activity by restoring consumer credit [3][5]. - Financial institutions are expected to benefit from this policy as it may help recover overdue loans and improve asset quality by re-engaging previously defaulting clients [6]. Group 3: Regulatory Context - The credit relief policy reflects a shift towards a more humane financial system, balancing the rigid constraints of the credit system with the financial difficulties faced by individuals in the post-pandemic era [3][6]. - It is emphasized that this policy is not a "credit wash" but a structured and conditional relief mechanism, distinguishing it from misleading practices in the market that claim to offer credit repair services [6].

Core Viewpoint - The article discusses the implementation of a more targeted and precise credit punishment system to address the issue of "execution difficulties" in China's judicial system, emphasizing the need to differentiate between "dishonesty" and "inability" in debt repayment [1][2][11]. Group 1: Credit Punishment System - The Supreme People's Court has initiated a classification management system for "dishonesty" and "inability," aiming to enhance the precision of credit punishment and assist honest but unfortunate debtors in returning to the market [2][11]. - In 2024, the number of new entries into the dishonesty list decreased by 23.4% year-on-year, while the number of individuals returning to the market through credit repair increased by 35.4% [2][8]. Group 2: Case Studies and Practical Applications - A case involving a technology company in Jiangxi illustrates the court's approach to balancing the interests of creditors and debtors, allowing a grace period for repayment while ensuring the creditor's rights are protected [3][5]. - Another case highlights how a plastic technology company was able to secure funding for production expansion after the court issued a credit repair certificate, demonstrating the effectiveness of the credit repair mechanism [6][7]. Group 3: Judicial Environment and Market Impact - The article emphasizes the importance of a fair judicial environment in optimizing the business landscape, with courts actively working to facilitate the recovery of companies facing temporary financial difficulties [4][6]. - The establishment of a judicial credit data-sharing mechanism in Shanghai aims to encourage compliance and support businesses in overcoming financial challenges while maintaining accountability [7][8]. Group 4: Enforcement and Accountability - The article outlines the ongoing issues of evasion and resistance to execution, with the Supreme Court collaborating with various departments to enhance the supervision and punishment of dishonest behavior [11]. - Since the implementation of the dishonesty list system in 2013, approximately 17.95 million instances of individuals voluntarily fulfilling their legal obligations have been recorded due to credit punishment pressure [11].

Core Viewpoint - The People's Bank of China plans to implement policies to support personal credit repair, responding to social needs during the pandemic and reflecting a transformation in credit management philosophy [1][2]. Group 1: Policy Implementation - The central bank will not display certain default information in the credit system for specific amounts that have been settled since the pandemic, allowing for a window of credit repair for affected individuals [1]. - This approach aims to balance the need for credit repair with the necessity of maintaining some accountability for defaults, showcasing a nuanced financial policy response to societal challenges [1]. Group 2: Credit Repair Framework - The new policy aligns with the State Council's earlier plan to improve the credit repair system, establishing a three-tier management system: minor defaults exemption, general default repair, and severe default punishment [1]. - The regulations allow for more refined credit repair processes, such as debt freezing and credit repair applications for special circumstances like severe medical conditions, highlighting a more humane approach to credit management [1]. Group 3: Long-term Implications - The policy aims to foster a societal consensus that "credit is wealth," encouraging individuals to rebuild credit through responsible behavior, which in turn may drive financial institutions to innovate products [2]. - The ultimate goal of credit relief is to ensure that well-intentioned defaulters are not hindered by past mistakes, potentially leading to a more inclusive and resilient credit environment in China [2].

Core Viewpoint - The People's Bank of China (PBOC) is researching the implementation of a one-time personal credit relief policy to assist individuals in repairing their credit records affected by the COVID-19 pandemic and other uncontrollable factors [1][2]. Group 1: Policy Details - The proposed credit relief policy aims to help individuals who have defaulted on loans below a certain amount since the pandemic, provided they have fully repaid their debts [1]. - The policy will not display default information in the credit system for eligible individuals, and it is expected to be implemented in early next year after necessary preparations [1]. - The policy is designed to balance the constraints of the credit system with social fairness, targeting non-malicious defaulters who have experienced temporary financial difficulties [2]. Group 2: Mechanism and Conditions - The credit repair mechanism is not a simple deletion of bad records; it requires borrowers to have settled all debts and maintained a good credit record for a period [3]. - The focus of the credit repair mechanism is on education and relief for non-malicious defaulters, rather than protecting habitual defaulters [3]. - The design and execution of the policy must be precise to prevent misuse, ensuring that the conditions and review processes are strict [3]. Group 3: Economic Implications - The policy is expected to reduce credit distortions caused by long-term negative credit records, which can hinder individuals' access to loans and suppress consumption and investment [4]. - By allowing individuals with previously bad credit records to re-enter the credit system, the policy aims to enhance the vitality of the credit consumption market and improve the overall credit ecosystem [4]. - The restoration of credit will enable more residents to regain loan eligibility, thereby stimulating consumption and financing for small businesses [6]. Group 4: Societal Impact - The credit repair mechanism is seen as a way to break the cycle of lifelong restrictions due to a single credit mistake, encouraging individuals to actively rectify their credit issues [5]. - A healthy credit system should incorporate both punitive measures for defaults and incentives for those who correct their mistakes, enhancing public trust in the credit system [5]. - The policy is anticipated to improve market confidence and release consumer potential, contributing to a more inclusive financial environment [6].

Core Viewpoint - The People's Bank of China (PBOC) is set to resume open market operations for government bonds, which is seen as a significant step to enhance monetary policy tools and stabilize the bond market, while also addressing various recent market concerns [1][5][6]. Monetary Policy and Financial Stability - The PBOC has maintained a supportive monetary policy stance, with key macro-financial indicators reflecting a moderately loose monetary environment, including an 8.7% year-on-year increase in social financing scale and an 8.4% increase in M2 as of September [3][4]. - The resumption of government bond trading is expected to alleviate supply-demand imbalances in the bond market and lower financing costs for the real economy [4][6]. Credit Repair Policies - The PBOC is researching policies to support personal credit repair, particularly for individuals who have defaulted due to the pandemic but have since repaid their debts [7][8]. - This initiative aims to improve the credit ecosystem, reduce friction costs between consumers and financial institutions, and promote economic recovery by restoring credit eligibility for affected individuals [9]. Virtual Currency Regulation - The PBOC reiterated its commitment to combat the operation and speculation of virtual currencies, emphasizing the need for strict regulation to maintain financial order and mitigate risks associated with stablecoins and other digital currencies [10][11]. - The central bank's stance reflects a long-standing high-pressure regulatory environment against virtual currencies, aiming to prevent potential financial risks and maintain monetary sovereignty [12]. Macro-Prudential Management Framework - The PBOC outlined its focus on building a comprehensive macro-prudential management system, which includes monitoring systemic financial risks and enhancing the regulatory framework for key financial institutions [13][14]. - Future efforts will involve improving the assessment of macro-prudential policies and ensuring better coordination between monetary policy and fiscal measures to strengthen financial stability [15][16].