欢迎扫描下方二维码关注： 点击上方"蓝字"，轻松关注我们 纳税缴费信用修复范围及标准 | | | 修复加分分值 | | | | --- | --- | --- | --- | --- | | 修复情形 | 扣分 分值 | | 30 日后 | 90 日后 | | | 3 日内 | 3 日后 30 日内 | | | | | 科正 | 织正 | 90 日内 | રેન્ડ | | | | | 织正 | | | 010101. 未按规定期限办理税 | 5 分 5 分 | 涉及税费款 2000 元以下的加5分, | 3 4 | 2 4 | | 费申报 | | | | | | | | 其他的加4分 | | | | 010102. 未按规定期限代扣代 | 5 分 5 + | 涉及税费款 2000 元以下的加5分, | 3 A | 2分 | | 缘 | | | | | | | | 其他的加4分 | | | | 010504. 未按规定(期限)提供 | 3 4 3 A | 2.4分 | 1.8 分 | 1.2分 | | 品来说解花思故 | | | | | | 020101. 未按规定期限缴纳已 | 5 分 X | 涉及税费款 ...

欢迎扫描下方二维码关注： 未按规定期限代扣代缴(按 扣5分 月计算) 未按规定提供其他涉税涉费 扣3分 资料的(按次计算) 提供虚假涉税涉费资料,不 扣 11 分 如实反映或拒绝提供涉税费 资料的 未按规定期限缴纳已申报或 批准延期申报的应缴纳税费 扣 5 分 款 (按月计算) 已代扣代收税费款，未按规 扣 11 分 定解缴的(按月计算) 未履行扣缴义务，应扣未 扣，应收不收税费款（按次 扣5分 计算) 扫描下方二维码查看 《纳税缴费信用评价指标和评价方 式》 问题二 | 评价范围扩大,企业肯定更易失分吗? 现在实施的《纳税缴 费信用管理办法》还 没来得及研读,好担 心评价范围扩大了会 更容易扣分。 这种想法是错误的 《 细正8 《纳税缴费信用管理办法》并非简单地将 更多缴费行为纳入评价范围，而是通过更科 学、更包容的评价规则实现"宽严相济", 旨在更好地保护守信者,鼓励主动纠错。 一是保化基础分规则。 为适当给信息更完整的经营 主体预留容错空间,明确经营主 体经常性指标和非经常性指标信 息齐全的 = 从 100分 起评 非经常性指标缺失,经常性 指标中纳税缴费信息齐全的 = 从 93分 起评 不齐全的 从 ...

Core Viewpoint - The article emphasizes the necessity of issuing red invoices in cases of sales returns, errors in invoicing, suspension of taxable services, and sales discounts, detailing the operational steps for issuing these invoices through the electronic tax bureau [1][4]. Applicable Situations - Red invoices must be issued in the following scenarios: 1. Sales returns (both full and partial) 2. Errors in invoicing 3. Suspension of taxable services (both full and partial) 4. Sales discounts [1]. Operational Process - The steps to issue a red invoice include: 1. Log into the electronic tax bureau and navigate to "Invoice Business" under "Popular Services" 2. Select "Red Invoice Issuance" 3. Enter the required information to find the relevant invoice 4. Choose the reason for issuing the red invoice 5. Confirm the details and submit the red invoice information [2][3]. Important Notes - If the blue invoice has not undergone purpose confirmation or accounting confirmation, the issuer can directly initiate the red invoice process [4]. - If the blue invoice has been confirmed, either the issuer or the recipient can initiate the red invoice process, requiring confirmation from the other party [4]. - For invoices used in export tax rebate applications, specific procedures must be followed to revert the information before issuing a red invoice [4].

欢迎扫描下方二维码关注： 卜国脉让我们米有儿下条例,进一步解析 渐火修复 。 情 形 一 经营主体已按期申报但未按规定期 限缴纳税费款的，以本期末缴纳税费款合计数作 为基数,计算各期缴纳比例。 2025年4月甲企业按期申报，逾期未缴 纳税费款500元，命中020101（未按规 定期限缴纳已申报或批准延期申报的应 纳税费款）指标，扣5分。 5月补缴4月逾期税款200 修复加分为5分 元，适用"3日后30日内 ×200/500×80% 纠正(80%)"条件 =1.6分 6月补缴4月逾期税费款 修复加分为5分 300元，适用"30日后90 ×300/500×60% 日内纠正（60%）"条件 =1.8分 合计修复1.6分+1.8分=3.4分 情 形 二 经营主体在一个月内更正多期已申 报已缴款信息，但又新产生欠缴税费款的，以更 正申报当月产生的新欠税费款作为基数,计算各 期缴纳比例。 2025年6月20日，甲企业更正2025年4 月、5月已申报已缴款的增值税信息， 由月申报500元均改为月申报600元, 并于更正申报当天缴纳新欠增值税200 元,按规定2025年6月命中020101指标, 扣5分。 更正后，4月失信行 ...

Group 1 - The article discusses the process for taxpayers to apply for credit repair through the national electronic tax bureau, emphasizing the steps involved in checking credit ratings and submitting applications for adjustments [4] - It outlines the conditions under which taxpayers can be classified as D-level in their tax credit ratings, indicating the severity of certain tax behaviors [6] - The article provides a detailed explanation of the tax refund policy for individuals selling their own housing and purchasing new housing within a specified timeframe, highlighting the eligibility criteria and refund calculation methods [10][11][12] Group 2 - Taxpayers must meet specific conditions to qualify for the tax refund, including selling and purchasing properties within the same city, which is defined as the administrative area of a municipality or a city at the prefecture level [11] - The refund amount is calculated based on the ratio of the new housing purchase price to the selling price of the current housing, multiplied by the personal income tax paid upon the sale [15][22] - The article provides examples illustrating the refund calculation process, demonstrating how different purchase amounts affect the refund eligibility [22]

Core Points - The article discusses tax and fee incentives aimed at supporting the development of small and micro enterprises, as well as individual businesses, through financing guarantees and VAT exemptions [2][3]. Group 1: Tax Incentives - Taxpayers providing financing guarantees for farmers, small enterprises, micro enterprises, and individual businesses will be exempt from VAT on guarantee fee income until December 31, 2027 [2]. - The exemption applies to both the original guarantee and any re-guarantee provided for the original guarantee [2]. Group 2: Definitions - Farmers are defined as households residing in rural areas for over one year, including those in administrative villages [3]. - Small and micro enterprises are defined according to the standards set by the Ministry of Industry and Information Technology, with specific criteria for total assets, number of employees, and revenue calculations [3]. Group 3: Application Process - Taxpayers can apply for the VAT exemption by filling out the appropriate sections in their VAT tax declaration [4]. - Applications can be processed through the electronic tax bureau or tax service halls [4].

Core Viewpoint - The article discusses the importance of timely correction of tax-related issues, specifically focusing on the penalties and credit repair mechanisms for companies that fail to submit the required employment security funds for disabled individuals on time. Summary by Sections - Companies that fail to submit tax declarations within the stipulated time face a deduction of points, with specific scores assigned based on the duration of the delay and the amount involved [5][6]. - A company that corrects its submission within 3 days can receive a full repair score of 5 points, while corrections made between 3 days and 30 days can earn a maximum of 3 points [6][9]. - For delays exceeding 30 days but within 90 days, companies can receive a repair score of 2 points based on the proportion of the tax paid [9][10]. - The article provides examples of companies A, B, and C, illustrating how the timing of corrections affects their final credit scores, emphasizing that earlier corrections yield better outcomes [7][8][9].

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" which will take effect on July 1, 2025, focusing on how businesses can rectify tax payment credit issues and the procedures involved in the credit repair process [11]. Group 1: Tax Payment Credit Repair Conditions - Businesses that have committed tax payment credit violations can apply for credit repair if they meet specific conditions [12]. - If the violation has been recorded in the tax payment credit evaluation, businesses can fill out the "Tax Payment Credit Repair Application Form" and submit it to the tax authority for re-evaluation [13]. - The tax authority will complete the credit repair process within 15 working days from the date of application acceptance [13]. Group 2: Credit Repair Process - If the violation has not yet been recorded in the tax payment credit evaluation results, businesses do not need to apply; the tax authority will update the results based on the correction of the violation during the annual evaluation [14]. - Businesses must ensure the authenticity of the credit repair application; if false commitments are discovered, the tax authority will revoke the repair results and deduct points accordingly [14]. - The tax authority will expand and optimize credit repair channels based on national regulations and gradually increase the scope of credit repair without application [14]. Group 3: Evaluation and Adjustment - The evaluation results include two scenarios: direct recording of the violation by the tax authority or inclusion of the violation in the annual evaluation indicators [15]. - The policies and management services applicable before the repair will not be retrospectively adjusted [15].

Core Points - The article discusses the new "Tax Payment Credit Management Measures" effective from July 1, 2025, focusing on the changes in credit repair mechanisms for tax payment behaviors [2]. Group 1: Changes in Credit Repair Mechanisms - Change 1: Increased repair efforts for minor credit violations, allowing for 100% restoration of deducted points if corrected within 3 days, and adjusting the recovery percentages for existing standards from 80%, 40%, 20% to 80%, 60%, 40% [2][4]. - Change 2: Introduction of a gradual repair mechanism for unpaid taxes, where the restoration of deducted points is based on the proportion of tax paid and the timeliness of payment, with full restoration for payments made within 3 days [4][5]. - Change 3: New "overall credit repair" scenarios, allowing for a point restoration of 1 point for every month without new violations after correcting previous ones, up to a maximum of 11 points [5][6]. - Change 4: Detailed conditions for direct D-level indicators, categorizing the waiting period for credit repair based on the amount of tax evasion and penalties, with timeframes of 3, 6, and 12 months [7]. Group 2: Implementation and Application - The article provides guidance on how to apply for credit repair through the electronic tax bureau, detailing the steps to check credit evaluation and submit repair applications [9][10].

Group 1 - The article discusses the handling of sales discounts and the process for correcting blue invoices, indicating that taxpayers do not need to enter discount rates but should select the corresponding project name and input the correct red invoice amount [4] - It provides guidance on how to manage VAT special invoices that fall under the category of abnormal vouchers, emphasizing the importance of proper handling [5] - The article outlines the differences between overpaid tax refunds and tax reductions, detailing the conditions under which taxpayers can request refunds for overpaid taxes within three years of payment [12][13] Group 2 - The article introduces the "Tax Payment Credit Management Measures" set to take effect on July 1, 2025, explaining the process for repairing tax payment credit after a taxpayer has committed a breach [15] - It specifies that taxpayers can apply for credit repair if their breach has been recorded, and the tax authority will reassess their credit level within 15 working days of receiving the application [16] - The article mentions that tax authorities will expand the scope of credit repair without requiring applications based on the collection of credit information [17]