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].

Group 1 - The core viewpoint of the article emphasizes the importance of tax credit ratings for enterprises, highlighting the new scoring system for A-level taxpayers which increases their tolerance for errors [2][6] - Starting from the 2023 evaluation, A-level taxpayers can increase their starting score by 1 point for the next year, with a maximum cumulative increase based on consecutive A-level evaluations [2][6] - For example, Company A, which had a B-level rating in 2021 and A-level ratings in 2022 and 2023, will have a starting score of 92 for 2024 [3] - Company B, with A-level ratings in 2021 and 2022 but a B-level rating in 2023, will have a starting score of 90 for 2024 [4] - Company C, which had an A-level rating in 2021, a B-level rating in 2022, and an A-level rating in 2023, will have a starting score of 91 for 2024 [5] Group 2 - The article discusses the impact of non-recurring indicator information on tax credit ratings, stating that companies with such information in the last three evaluation years will start from 100 points, while those without will start from 90 points [8] - It is crucial for enterprises to maintain their tax credit ratings as it affects various aspects of their operations, including financial services, tax policy benefits, and efficient tax processing [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].

Group 1 - The article provides a step-by-step guide for taxpayers to print their tax credit evaluation information form through the electronic tax bureau [1] - Taxpayers can apply for a re-evaluation of their tax credit rating if they have objections to the evaluation results within the same year [2] - The process for applying for a re-evaluation includes filling out a specific application form and submitting it to the relevant tax authority [6]

Core Viewpoint - The article discusses the management and evaluation of taxpayer credit ratings in China, detailing the processes for querying, adjusting, and maintaining taxpayer credit ratings through the electronic tax bureau app and website [2][3][4]. Group 1: Taxpayer Credit Evaluation - Taxpayers can view their credit evaluation results from the year of establishment to the present through the electronic tax bureau app [2]. - The evaluation results for 2023 and 2024 are both rated as B [3]. - Taxpayers can apply for re-evaluation if they disagree with their credit rating results by December 31, 2025 [3][4]. Group 2: Application Processes - Taxpayers can apply for credit rating adjustments through the app or website, including requests for supplementary evaluations, re-evaluations, or repairs [4]. - The app provides a straightforward pathway for taxpayers to initiate these applications by selecting the relevant options under the "Tax Credit Management" section [4]. - Specific conditions must be met for each type of application, and taxpayers are advised to follow the correct sequence of actions when disputing evaluation results [5].

Group 1 - The article emphasizes the importance of tax compliance and its impact on local economic development [4] - It discusses recent tax policy changes and their implications for businesses in the region [6] - The authors highlight the role of tax incentives in attracting investments and fostering growth [4][6] Group 2 - The article provides statistical data on tax revenue growth, indicating a significant increase of 15% year-on-year [4] - It mentions the challenges faced by local businesses in adapting to new tax regulations [6] - The authors suggest strategies for businesses to enhance their tax planning and compliance efforts [4][6]