Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].

Core Viewpoint - The article provides a detailed guide on how to query tax credit information through the Electronic Tax Bureau APP and website, emphasizing the importance of maintaining good tax credit ratings for businesses. Group 1: Electronic Tax Bureau APP - Users can log into the Electronic Tax Bureau APP and switch to the desired enterprise to access tax credit management [3] - The system displays the tax credit evaluation for the past three years, allowing users to view detailed indicators for each year [5] - Users can download tax credit evaluation information in PDF format from the evaluation information issuance interface [9] - The system recommends possible adjustment applications based on the current year's tax credit evaluation [11] Group 2: Electronic Tax Bureau Website - Businesses can log into the Electronic Tax Bureau website to check their current tax credit rating [13][14] - The system defaults to show the current year's tax credit pre-evaluation indicators, with options to view different years [17] - Users can print or download tax credit evaluations for previous years and apply for adjustments based on the evaluation results [18]

Core Viewpoint - Compliance management is essential for the survival and development of enterprises, providing tangible "integrity dividends" through enhanced tax credit management and support from tax authorities [1][2]. Group 1: Compliance and Internal Control - Companies are shifting from a mindset of "I have to strive for A" to "I want to strive for A," enhancing their internal control mechanisms to drive compliance [2]. - Internal audits and proactive measures, such as maintaining a "risk list + responsibility list," help companies like Liaoning Yufeng Chemical Co., Ltd. avoid tax risks and credit losses [1][2]. - The integration of tax compliance requirements into all business processes, including contract reviews and tax filings, is crucial for preventing tax-related risks [3]. Group 2: External Support and Services - Tax authorities in Liaoning have established a green channel service model for A-level taxpayers, expediting processes like tax refunds and enhancing companies' market competitiveness [4][5]. - Continuous guidance and support from tax departments help companies navigate tax compliance, ensuring timely and accurate submissions [5][6]. Group 3: Benefits of Good Tax Credit - A-level tax credit status provides companies with easier access to tax services and financial products, reducing funding costs significantly [6]. - Companies with strong tax credit ratings, such as Liaoning Tianyi Industrial Co., Ltd., benefit from enhanced market reputation and opportunities, including successful bids in competitive procurement processes [6][7]. - The positive impact of tax credit on supplier relationships and market expansion is evident in companies like Liaoning Tianan Biopharmaceutical Co., Ltd., which enjoys stable raw material supply due to its good credit standing [6]. Group 4: Future Directions - Liaoning tax authorities will continue to focus on building a tax credit system, guiding more enterprises to transition from passive compliance to proactive management [7][8].

Core Viewpoint - The tax authorities in Shizuishan City are actively promoting tax law awareness and compliance among various business entities, enhancing the legal and fair tax environment while encouraging honest tax payment practices [1] Group 1: Tax Compliance and Business Support - The tax department has been conducting tax law publicity activities to guide businesses in understanding and adhering to tax laws, thereby strengthening compliance and risk awareness [1] - The "Spring Breeze Action" initiative provides convenient services such as appointment services and simplified processes for honest enterprises, facilitating better tax compliance [1] Group 2: Tax Credit Incentives - New regulations for the 2024 Spring Breeze Action allow A-rated taxpayers to increase their score by 1 point for the next year, with cumulative increases for those continuously rated A, enhancing the tolerance for A-rated taxpayers [1] - Companies like Ningxia Kangde Wanjia Trading Co., Ltd. have benefited from this system, with their credit score raised to 95 points after five consecutive years of A rating, indicating that tax credit has become a valuable resource for alleviating operational pressure [1] Group 3: Financial Interaction and Credit Products - The tax authorities are fostering a positive tax business environment by increasing incentives for honest taxpayers and imposing stricter penalties on severely dishonest entities, promoting a culture of integrity [1] - Financial institutions are utilizing tax credit data through "tax-bank interaction" to offer credit products to businesses, thereby expanding financing channels [1]

Core Insights - Compliance is fundamental for enterprises, and tax credit evaluation serves as a measure of compliance [1] Group 1: Tax Credit Evaluation Results - In 2024, Hubei Province reported 870,900 trustworthy taxpayers, an increase of 106,500 from 2023 [1] - The number of A-level taxpayers rose to 110,400, an increase of 13,500 from the previous year, indicating a growing atmosphere of lawful and honest tax payment [1] Group 2: Tax Administration Innovations - Hubei Provincial Taxation Bureau has implemented innovative measures such as tax law publicity, standardized tax enforcement, and positive credit incentives to enhance tax governance efficiency and stimulate enterprises' motivation for lawful tax payment [1] - A comprehensive risk information control system has been established to improve tax collection efficiency and reduce enforcement risks [1] Group 3: Incentives and Penalties - Tax authorities in Hubei provide differentiated services and management based on taxpayer credit levels, with trustworthy enterprises enjoying various conveniences and 41 joint incentive measures across 18 fields [2] - For untrustworthy enterprises, tax credit evaluation results are reported to relevant departments, recommending restrictions on D-level taxpayers in areas such as financing and project bidding [2] Group 4: Tax Credit Improvement - By the end of 2024, 16,000 newly established taxpayers achieved credit upgrades, and 89,100 taxpayers maintained A-level credit due to cumulative scoring improvements [2] - A total of 594,700 instances of tax credit repair or upgrades were recorded, demonstrating the effectiveness of the tax credit reminder mechanism [2]

Core Viewpoint - The new "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, introducing changes to the scoring indicators for tax credit deductions and the conditions for credit restoration [1][3]. Summary by Sections Restoration Efforts - The new policy increases the restoration efforts for tax credit deductions. If a taxpayer corrects their dishonest behavior and fulfills legal responsibilities, and maintains a record of no new dishonest behavior for over six months after the last deduction, they can restore their credit score. For each additional month without new dishonest behavior, the restoration score increases by 1 point, with a maximum restoration score capped at the annual deduction score and not exceeding 11 points [3][6]. Example Case - An example illustrates the application of the new rules: Company A starts with a tax credit score of 90 but loses 3 points due to failing to submit financial reports on time, resulting in a score of 87. After correcting the issue and under the previous rules, the score could only increase by 0.6 points to 87.6, maintaining a B-level credit. However, under the new rules, after 13 months without new dishonest behavior, the company can add 2.4 points to the previous 0.6 points, reaching the maximum restoration score of 90, thus restoring to an A-level credit [5][6]. Policy Basis - The new measures are based on the announcement from the National Taxation Administration regarding the "Tax Payment Credit Management Measures" [7].

Group 1 - The core viewpoint of the articles highlights the importance of tax credit ratings for small and micro enterprises, particularly individual businesses, in enhancing their competitiveness and credibility in the market [1][3]. - The A-level taxpayer status serves as a significant advantage, providing not only a "golden signboard" for businesses but also facilitating tax processes, such as expedited approval for temporary invoice increases during peak seasons [1]. - The implementation of the "Tax Payment Credit Management Measures" has optimized credit evaluation indicators and increased the ability to rectify minor credit violations, encouraging taxpayers to actively correct their tax-related issues [2]. Group 2 - In 2024, the total number of taxpayers evaluated in Wuhan reached 770,100, an increase of 41,700 (5.72%) from 2023, with A-level taxpayers numbering 55,500, up by 6,140 from the previous year [3]. - The new credit management measures have led to a noticeable increase in inquiries from individual businesses regarding credit ratings, indicating a growing awareness and proactive approach towards maintaining a good credit profile [3]. - The overall credit rating system is expected to continue improving as more individual businesses engage with the credit system and manage their "credit accounts" diligently, thereby enhancing the value of their tax credit status [3].

Group 1 - The tax credit evaluation results for 2024 in Heilongjiang Province show a continuous improvement in the tax credit status of private economy taxpayers, with the number of A-level and B-level taxpayers steadily increasing, and A-level taxpayers growing by 8.97% compared to the previous year [1] - The success of Huayu Food Co., Ltd. in achieving A-level status is attributed to their rigorous preparation and the establishment of a "three-level compliance firewall" to ensure timely and accurate tax declarations [1] - The financial manager of Chengying Wood Industry Co., Ltd. emphasizes the importance of tax risk prevention due to the complexity of the wood processing industry, leading to the formation of a tax compliance management team to identify and mitigate tax risks [2] Group 2 - The A-level taxpayer designation is increasingly favored by private economy taxpayers in Heilongjiang, reflecting a growing emphasis on legal tax compliance as a fundamental social responsibility for businesses [3] - The general manager of Jichi Tractor Manufacturing Co., Ltd. highlights the complexity of tax issues faced by larger enterprises and credits the local tax department's guidance and support in achieving A-level status [2]

Group 1 - The article discusses the eligibility criteria for businesses to apply for re-evaluation of their tax credit status after being in the tax credit management system for 12 months [3] - Businesses with a current credit rating of M level and a score of 70 or above can apply for re-evaluation [3] - Tax policies and management regulations are being adjusted to facilitate tax benefits such as VAT refunds and tax loans without restrictions based on tax credit levels [3] Group 2 - Businesses with a B level credit score of 90 or above can achieve an A level rating by rectifying issues related to bookkeeping and completing financial accounting system filings [4] - New taxpayers can have their tax credit rating elevated to B level, which is a positive development for small-scale taxpayers [6][7] - The article emphasizes the importance of maintaining proper accounting practices to improve tax credit ratings and access to benefits [4][6]

Core Viewpoint - Gansu tax authorities are enhancing the tax credit evaluation and management system to support high-quality enterprise development and contribute to the social credit system through effective tax credit utilization [1][2]. Group 1: Tax Credit Evaluation and Management - Tax credit levels serve as an "economic ID" reflecting a company's compliance and operational integrity, assessed through tax declarations, payments, and record management [2]. - Gansu tax authorities are promoting compliance and integrity among enterprises by implementing various initiatives, including legal education and policy guidance, to enhance tax compliance [2][3]. Group 2: Benefits of Tax Credit for Enterprises - Companies like Taishan Gypsum (Gansu) Co., which holds an A-level tax credit, benefit from enhanced corporate image and business opportunities due to public recognition by tax authorities [2]. - Gansu tax authorities are expanding the application of tax credit services, providing personalized services such as "green channels" and expedited processing for A-level taxpayers, thereby encouraging compliance and trust [2]. Group 3: Financing Support through Tax Credit - Gansu tax authorities are facilitating access to financing for enterprises by leveraging their tax credit ratings, enabling businesses to secure loans more easily [4]. - For instance, a retail store received a 600,000 yuan credit loan facilitated by tax authorities, demonstrating the tangible benefits of maintaining a good tax credit rating [4]. Group 4: Initiatives for Credit Restoration - Gansu tax authorities are actively helping enterprises restore their tax credit ratings through a comprehensive service model that includes preemptive reminders and post-incident support [6][7]. - Companies that have faced credit downgrades due to external factors are receiving guidance to rectify their credit status, thus minimizing negative impacts on their operations [7].