Core Viewpoint - The article discusses the updated operational guidelines for the new electronic tax bureau, emphasizing its integrated system functions and user-friendly features for taxpayers [1]. Group 1: Electronic Tax Bureau Operations - The new electronic tax bureau system allows users to browse operational guidelines by major categories or use the search function for specific features [3][5]. - Users can access the updated operational guide by scanning a QR code or clicking on an image [3][12]. - The guidelines will continue to be updated as the functionalities of the electronic tax bureau improve [5]. Group 2: Tax Policies and Benefits - The article outlines tax benefits for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the corporate income tax exemptions available [17]. - Specific scenarios are provided, such as whether a farmer's cooperative can enjoy tax exemptions when selling purchased vegetables, clarifying that such sales do not qualify for the agricultural tax benefits [19]. - The article also addresses whether enterprises can be exempt from corporate income tax when processing purchased rice, confirming that processing rice from purchased paddy qualifies for tax exemptions [21]. Group 3: Small and Micro Enterprises Tax Preferences - The article lists conditions under which small and micro enterprises cannot enjoy corporate income tax preferences, including exceeding certain thresholds in income, employee count, and asset totals [23][29][31]. - It specifies that enterprises involved in restricted or prohibited industries are ineligible for these tax benefits [33][35].

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].

Core Viewpoint - Tax credit is essential for businesses, and compliance is crucial for development. The Aral Tax Bureau aims to optimize the tax environment and support market entities through credit restoration initiatives [1] Group 1: Company Situation - In early 2024, Aral City Fengteng Automobile Sales Co., Ltd. was rated as D-level for tax credit due to violations in 2023, leading to restricted invoice limits, tightened supplier cooperation, obstacles in bank loans, and slowed business development [1] - The Aral Tax Bureau identified the company as a key support target after reviewing the list of untrustworthy enterprises, providing tailored guidance on credit restoration policies and processes [1] Group 2: Credit Restoration Impact - The company successfully improved its credit rating from D to B after meeting the new credit restoration criteria, which enabled it to secure low-interest loans from banks and regain supplier trust, resulting in increased order volume [1] - The company’s representative highlighted that the new credit restoration policy provided an opportunity for correction, and the professional support from the tax department was crucial for seizing opportunities and revitalizing the business [1] Group 3: Future Initiatives - The Aral Tax Bureau plans to deepen services and expand policy benefits by forming specialized teams to proactively identify and assist eligible enterprises with customized restoration plans [1] - The bureau will also enhance outreach through online and offline channels to promote credit knowledge and restoration policies, encouraging businesses to internalize compliance and honest tax practices to prevent future credit risks [1]

Core Viewpoint - The article discusses the new tax credit rating system for businesses, detailing the scoring criteria and the mechanisms for credit repair based on tax compliance and payment behavior [3][4][5]. Summary by Sections Tax Credit Rating Levels - The tax credit rating system categorizes businesses into five levels: A, B, M, C, and D, based on their annual evaluation scores. - A: Score above 90 - B: Score between 70 and 90 - M: Newly established entities or those with no revenue but a score above 70 - C: Score between 40 and 70 - D: Score below 40 or with serious credit violations [3]. Credit Repair Mechanisms - The article outlines a more lenient approach to repairing credit for businesses with minor violations, allowing for partial recovery of deducted points based on timely corrections. - Corrections made within 3 days can recover 100% of deducted points. - Corrections made within 30 days can recover between 40% to 80% depending on the situation [4][5]. Gradual Repair Mechanism for Tax Payment Defaults - A gradual repair mechanism is introduced for businesses that fail to pay taxes on time, allowing for partial recovery based on the amount paid and the time taken to rectify the situation. - Payments made within 3 days can recover 100% of deducted points. - Payments made within 30 days can recover points based on the amount owed, with specific thresholds set for different recovery percentages [4][5]. Changes in Repair Conditions - The new regulations simplify the conditions for credit repair, removing the requirement for a continuous 12-month period without new violations before applying for credit repair. - Different waiting periods for repair applications are established based on the severity of the violations, allowing businesses to recover their credit status more efficiently [5][6].

Core Viewpoint - The article discusses the newly released tax credit evaluation results for 2024 and outlines the procedures available for taxpayers who are dissatisfied with their evaluation results, including supplementary evaluations, re-evaluations, credit restoration, and reviews [1][2][4]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the conditions for non-evaluation have been lifted [1]. - Specific scenarios allowing for supplementary evaluations include cases where taxpayers were under investigation for tax violations, were audited, or had pending administrative reviews or lawsuits [2]. - Non-independent accounting branches and individual businesses using the general VAT calculation method can voluntarily apply for supplementary evaluations [2]. Group 2: Re-evaluation - Taxpayers can request a re-evaluation within the same year the tax credit evaluation results are published, with the application period ending on December 31 of that year [4]. - Taxpayers who have been under tax credit management for 12 months but did not participate in the annual evaluation due to dissatisfaction can also apply for a re-evaluation [4]. Group 3: Credit Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply for credit restoration [4]. - Eligible scenarios for credit restoration include late tax filings that have been rectified, full payment of taxes and penalties after a D-level credit rating, and the resolution of non-compliance issues [4]. - Specific conditions apply for bankrupt entities and those previously classified as major tax violators, requiring a clean record for a specified period before applying for restoration [4].

Core Viewpoint - The article discusses the procedures available for taxpayers who are dissatisfied with their tax credit evaluation results, specifically focusing on four key processes: supplementary evaluation, re-evaluation, restoration, and review [1]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the reasons for not being evaluated have been resolved [2][4]. - Three specific scenarios allow for a supplementary evaluation: 1. If the taxpayer was under investigation for tax violations but the case is now closed 2. If the taxpayer was audited and found to have tax violations, but the case is still being processed 3. If the taxpayer has applied for administrative reconsideration or litigation that is still pending [2][4]. Group 2: Re-evaluation - Taxpayers who are already under tax credit management and disagree with their evaluation results can apply for a re-evaluation within the same year the results are published [7]. - The application period for re-evaluation is from the date of the evaluation result announcement until December 31 of that year [7]. Group 3: Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply to restore their tax credit [9]. - Eight specific scenarios qualify for restoration, including: 1. Late tax declarations or payments that have been rectified 2. Payment of taxes and penalties after a violation has been resolved 3. Restoration of normal status after fulfilling legal obligations 4. Compliance during bankruptcy proceedings 5. No new violations for 12 months after being classified as a major tax violation [10][11]. Group 4: Review - Taxpayers can request a review of their evaluation indicators if they have objections before the evaluation results are published [12]. - For example, if a taxpayer disagrees with the evaluation indicators for the year 2024, they can submit a review request in March 2025 [14].

Core Viewpoint - The article discusses the importance of tax credit evaluation and the procedures for repairing tax credit ratings in the new electronic tax bureau system, emphasizing the behaviors that can negatively impact tax credit levels and the steps for rectification [2][14]. Tax Credit Evaluation Impacting Behaviors - Common behaviors that can affect tax credit ratings include failure to file tax returns on time, failure to pay taxes as required, improper issuance and management of invoices, and inadequate tax registration and bookkeeping [3][4][5][6]. - Serious violations leading to a direct classification as D-level include tax evasion, failure to pay taxes or penalties as required, and providing false information to obtain tax benefits [7][8][9][10][11][12][13]. Tax Credit Repair Process - Taxpayers can apply for tax credit repair if they meet certain conditions, such as rectifying late filings or payments, and fulfilling legal obligations after being classified as D-level [15][16][17]. - The repair process involves checking evaluation indicators, applying for credit repair through the electronic tax bureau, and submitting the application for approval [18][19].

Core Points - The article discusses the tax credit rating system for companies, particularly focusing on the implications of being classified as a non-compliant taxpayer and the process for restoring tax credit ratings [4][5]. Group 1 - A company classified as a non-compliant taxpayer is immediately assigned a D-level credit rating, which affects not only the company itself but also any associated entities if the responsible personnel are involved [4][5]. - If a non-compliant taxpayer rectifies their status, they do not need to apply for a credit restoration; the tax authority will automatically reassess their credit rating according to regulations [3][5]. - The new policy allows for automatic restoration of credit ratings for both the non-compliant taxpayer and any associated entities, streamlining the process compared to previous requirements where separate applications were necessary [5].

Core Viewpoint - The article discusses the 2024 annual tax credit evaluation results for companies in Beijing, detailing how to check these results, how to appeal if there are disputes, and the process for restoring tax credit after penalties [3][8]. Summary by Sections Checking Tax Credit Evaluation Results - Companies can view their current tax credit evaluation results by logging into the electronic tax bureau, where the results will be displayed next to their company name [4]. - For detailed results and indicator specifics, companies should navigate to the "Tax Credit Management" section after logging in [6]. Disputing Evaluation Results - If a company disagrees with its tax credit evaluation results, it can apply for a re-evaluation from the tax authority. This is applicable if the company believes that the deductions or classifications were incorrect or due to reasons beyond their control [8][10]. - The application for re-evaluation must be submitted within the same year the evaluation results are published, specifically from the publication date until December 31 of that year [8]. Restoring Tax Credit - Companies that have incurred penalties due to non-compliance can apply to restore their tax credit after actively correcting the issues and eliminating negative impacts [10]. - It is important to note that the restoration application can only be made if the company does not dispute the annual evaluation results. If there is a dispute, the company must first resolve it through the re-evaluation process before applying for restoration [12].

Core Viewpoint - The article discusses the recent announcement of the 2024 annual tax credit evaluation results and provides guidance on how taxpayers can check their evaluation results and apply for adjustments if necessary [1]. Summary by Sections How to Check Tax Credit Evaluation Results - Taxpayers can check their current tax credit evaluation results by logging into the electronic tax bureau, where the results will be displayed next to their company name [3]. - For detailed results and indicator specifics, taxpayers should navigate to the "Tax Credit Management" section after logging in, select the relevant year, and view the results and details [3]. Application for Re-evaluation - Taxpayers who disagree with their evaluation results can apply for a supplementary tax credit evaluation through their tax authority [4]. - Non-independent accounting branches can voluntarily participate in evaluations by applying for re-evaluation, and once they participate, they must adhere to the relevant tax credit management regulations during their existence [5]. - Individual businesses using the general VAT calculation method can also voluntarily apply for re-evaluation [5]. Tax Credit Repair Process - Since January 1, 2020, enterprises can repair their tax credit status by making credit commitments and correcting dishonest behaviors [6]. - Specific circumstances under which taxpayers can apply for tax credit repair are outlined in the relevant announcements [6]. Application Path for Adjusting Evaluation Results - To apply for a re-evaluation, taxpayers should go to the "Tax Credit Management" page, click on "Apply for Adjustment," select "Apply for Re-evaluation," fill out the form, and submit it after confirming the information is correct [8].