国家发展改革委11月26日公布《信用修复管理办法》，自2026年4月1日起施行。办法提出，信用主体依 法享有信用修复的权利。除法律、法规或党中央、国务院政策文件明确规定不可修复的情形外，满足相 关条件的信用主体均可按要求申请信用修复。 信用修复是指信用主体为积极改善自身信用状况，在纠正失信行为、履行相关义务后，有关方面按照规 定终止公示、停止共享和使用失信信息，同步依法依规解除失信惩戒措施的活动。 办法明确，失信信息按照失信严重程度实行分类管理，原则上划分为"轻微、一般、严重"三类，按照过 罚相当原则，分别设置不同的公示期限，公示期限自司法、行政公务文书认定之日起开始计算。 办法明确，轻微失信信息原则上不予公示；行业主管部门认为确有必要公示的，公示期最长不超过3个 月，且法定责任履行完毕即可申请修复。一般失信信息的最短公示期为3个月，最长为1年。严重失信信 息的最短公示期为1年，最长为3年。 最短公示期届满后，信用主体方可按规定申请信用修复。最长公示期届满后，相关信息自动停止公示。 对达到最长公示期但未纠正失信行为或未完全履行相关义务的，按照行业主管部门有关规定执行。 同一失信信息涉及多种处罚类型的，其公示期 ...

最短公示期届满后，信用主体方可按规定申请信用修复。最长公示期届满后，相关信息自动停止公示。 对达到最长公示期但未纠正失信行为或未完全履行相关义务的，按照行业主管部门有关规定执行。 ● 本报记者 欧阳剑环 同一失信信息涉及多种处罚类型的，其公示期限以期限最长的类型为准。对附带期限的处罚，在相关期 限届满前，该行政处罚信息不得提前终止公示。"信用中国"网站涉及自然人的失信信息原则上不予公 示。法律、行政法规对相关信息公示期另有规定的，从其规定。 国家发展改革委11月26日公布《信用修复管理办法》，自2026年4月1日起施行。办法提出，信用主体依 法享有信用修复的权利。除法律、法规或党中央、国务院政策文件明确规定不可修复的情形外，满足相 关条件的信用主体均可按要求申请信用修复。 办法提出，符合以下所有条件的信用主体，可以向"信用中国"网站申请信用修复：一是达到最短公示期 限；二是纠正失信行为，完全履行失信行为涉及的行政处罚、异常名录或严重失信主体名单等规定的义 务；三是公开作出信用承诺，承诺内容应包括所提交材料真实有效，并明确愿意承担违反承诺的相应责 任；四是法律、行政法规、部门规章要求的其他条件。 信用修复是指信 ...

根据该《办法》，失信信息按照失信严重程度实行分类管理，原则上划分为"轻微、一般、严重"三类， 按照过罚相当原则，分别设置不同的公示期限，公示期限自司法、行政公务文书认定之日起开始计算。 轻微失信信息原则上不予公示；行业主管部门认为确有必要公示的，公示期最长不超过3个月，且法定 责任履行完毕即可申请修复。一般失信信息的最短公示期为3个月，最长为1年。严重失信信息的最短公 示期为1年，最长为3年。最短公示期届满后，信用主体方可按规定申请信用修复。最长公示期届满后， 相关信息自动停止公示。对达到最长公示期但未纠正失信行为或未完全履行相关义务的，按照行业主管 部门有关规定执行。 11月26日，国家发展改革委网站公布《信用修复管理办法》（以下简称"《办法》"），该《办法》已经 2025年11月19日第25次委务会议审议通过，现予公布，自2026年4月1日起施行。 符合以下所有条件的信用主体，可以向"信用中国"网站申请信用修复：（一）达到最短公示期限； （二）纠正失信行为，完全履行失信行为涉及的行政处罚、异常名录或严重失信主体名单等规定的义 务；（三）公开作出信用承诺，承诺内容应包括所提交材料真实有效，并明确愿意承担违反 ...

欢迎扫描下方二维码关注： 第一章 总则 第一条 为建立健全统一规范、协同共享、科学高效的信用修复制度，切实保障信用主体合法权益，更好帮助信用主体高效便捷重塑信用， 更好服务经济社会高质量发展，根据《中共中央办公厅 、 国务院办公厅关于健全社会信用体系的意见》《国务院办公厅印发 〈 关于进一 步完善信用修复制度的实施方案 〉 的通知》要求， 制定 本办法 。 第二条 信用主体依法享有信用修复的权利。 除法律、法规 或 党中央、国务院政策文件明确规定不可修复的情形外， 满足相关条件的 信 用主体 均 可按要求申请信用修复。 第三条 本办法所称的信用修复 ，是指 信用主体为积极改善自身信用状况，在纠正失信行为、 履行相关义务 后， 有关方面按照规定终止 公示、停止共享和使用失信信息，同步依法依规解除失信惩戒措施的活动。 本办法所称的终止公示 ，是指信用主体完成信用修复后，包括 "信用中国"网站在内的各领域信用信息系统不再公开信用主体的已修复失信 信息。 本办法所称的 停止 共享 和使用 ，是指信用主体完成信用修复后， 全国信用信息共享平台、 "信用中国"网站停止向相关行业主管部门、 地方政府和第三方信用服务机构共享 ...

★ 宏观动态 ★ 《信用修复管理办法》公布：轻微失信信息原则上不予公示 《信用修复管理办法》已经2025年11月19日第25次委务会议审议通过，现予公布，自2026年4月1日起施行。失 信信息按照失信严重程度实行分类管理，原则上划分为"轻微、一般、严重"三类，按照过罚相当原则，分别设 置不同的公示期限，公示期限自司法、行政公务文书认定之日起开始计算。轻微失信信息原则上不予公示；行 业主管部门认为确有必要公示的，公示期最长不超过3个月，且法定责任履行完毕即可申请修复。一般失信信 息的最短公示期为3个月，最长为1年。严重失信信息的最短公示期为1年，最长为3年。最短公示期届满后，信 用主体方可按规定申请信用修复。最长公示期届满后，相关信息自动停止公示。对达到最长公示期但未纠正失 信行为或未完全履行相关义务的，按照行业主管部门有关规定执行。 科技部会同有关部门部署开展学术不端撤稿论文专项整治行动 近日，科技部会同有关部门部署开展学术不端撤稿论文专项整治行动。本次专项整治行动聚焦中国学者在自然 科学领域国际期刊撤稿论文，对涉嫌抄袭剽窃、虚构伪造数据或图像、买卖论文、虚构同行评议专家及评议意 见等行为，将严肃开展调查和处 ...

Tax Policy Overview - The article discusses the exemption of value-added tax (VAT) for export enterprises that do not produce their own goods, allowing them to deduct corresponding input tax from their payable VAT, with any unclaimed portion refundable [4][5]. - Non-producing export enterprises are also exempt from VAT, with the corresponding input tax refunded [5]. Calculation Methods - The article outlines different calculation formulas for VAT exemption and refund: 1. For producing enterprises, the current payable tax is calculated as: Current Payable Tax = Current Output Tax - (Current Input Tax - Current Non-Exempt Tax) [6]. 2. The current refundable tax is calculated based on the offshore price of exported goods and the applicable tax rates [6]. 3. The conditions for refund and exemption amounts are specified based on the end-of-period tax credits [6]. Taxpayer Credit Management - The article introduces the "Taxpayer Credit Management Measures," effective from July 1, 2025, aimed at promoting taxpayer integrity and compliance with tax laws [12]. - The measures apply to enterprises engaged in production and business operations, with individual businesses able to voluntarily apply for management under these measures [14]. Information Collection - Tax authorities will collect credit information from taxpayers, including basic credit information, internal tax data, and external evaluations [16]. - The evaluation of taxpayer credit will be based on annual scoring and direct classification methods, with scores starting from 100 for compliant entities [17]. Evaluation Cycle and Repair Mechanism - The evaluation cycle for taxpayer credit is one calendar year, with new entities or those with significant credit issues excluded from the current evaluation [19]. - There are provisions for credit repair and re-evaluation for entities that have experienced credit issues, allowing them to apply for repair under specific conditions [20].

【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。 ...

Core Points - The article discusses a collaborative agreement signed by Nanning and six other cities to address the challenges of credit repair for transportation and other enterprises, aiming to create a new administrative penalty credit repair mechanism that facilitates information sharing and reduces bureaucratic hurdles [1][2] - The difficulties in cross-regional credit repair include a lack of collaborative mechanisms, repetitive material submissions, and lengthy processing times, which the new agreement seeks to alleviate [1] - The initiative promotes a unified standard for credit repair documents and leverages technologies like big data and blockchain to ensure materials can be verified across regions, enhancing efficiency and reducing the burden on enterprises [2] Summary by Sections Agreement and Mechanism - A cooperation agreement was signed by Nanning and six cities to establish a cross-regional collaborative mechanism for administrative penalty credit repair [1] - The new mechanism aims to streamline processes by sharing information, recognizing materials, and utilizing results across regions [1] Challenges Addressed - The article highlights the challenges faced by transportation enterprises, such as differing material standards and the need to travel between penalty and registration locations, which prolongs the credit repair process [1] - The new collaborative mechanism is expected to significantly improve repair efficiency and align with the characteristics of a unified national market [1] Implementation and Future Outlook - The article emphasizes the importance of standardization and transparency in credit repair processes, advocating for a unified approach to core documents and the use of technology for cross-regional verification [2] - It suggests that the collaborative efforts of the seven cities could serve as a model for further expansion and improvement of credit repair mechanisms across more regions and sectors [2]

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].