Core Viewpoint - The article discusses the new standards and procedures for tax credit repair, detailing the scoring system for various tax-related infractions and the corresponding corrective actions that can be taken within specified timeframes [2][3][4]. Summary by Sections Tax Credit Repair Scenarios - The article outlines different scenarios for tax credit repair, including the scoring deductions for various infractions such as failure to report taxes, late tax filings, and improper tax deductions. The scoring system ranges from 5 points for serious infractions to 1 point for minor issues, with specific timeframes for correction [2][3][4][5]. Scoring System - The scoring system is categorized based on the timing of the correction: - Corrections made within 3 days result in full points (5 points for major infractions). - Corrections made between 3 to 30 days incur a deduction of 2 to 4 points. - Corrections made between 30 to 90 days incur a deduction of 1 to 3 points. - Corrections made after 90 days incur the highest deductions [2][3][4][5][6]. Specific Infractions and Deductions - Specific infractions include: - Failure to file tax returns on time (deduction of 5 points). - Failure to report cross-regional tax matters (deduction of 3 points). - Late registration for VAT taxpayer status (deduction of 5 points) [3][4][5][6]. Repair Conditions - The article specifies conditions under which tax credit repair can be applied, including the requirement for continuous compliance for a specified period (e.g., 6 months without new infractions) before a taxpayer can apply for a credit repair [8][12][18]. Direct Judgment and Repair - Taxpayers who are directly judged as non-compliant (D grade) can apply for credit repair after fulfilling certain conditions, but they cannot be rated as A grade even after compliance [4][12][18]. Conclusion - The new standards aim to encourage timely compliance with tax obligations and provide a structured approach for taxpayers to rectify past infractions while maintaining a clear scoring system for accountability [2][3][4][5].

欢迎扫描下方二维码关注： 店长小孙： 我是个体工商户，听说有一项与我们有关的"减半征收个人所得税"优惠政策，具体啥情况呀？ 个体工商户减半征收个人所得税政策，是指自2023年1月1日至2027年12月31日，对个体工商户年应纳税所 得额不超过200万元的部分，减半征收个人所得税。 店长小孙： 具体怎么计算呀？ 个体工商户按照以下方法计算减免税额： 减免税额=（经营所得应纳税所得额不超过200万元部分的应纳税额-其他政策减免税额×经营所得应纳税所 得额不超过200万元部分÷经营所得应纳税所得额）×50%。 【举例说明】 纳税人李某经营个体工商户C，年应纳税所得额为8万元（适用税率10%，速算扣除数 1500），假设无其他政策减免税额。 应纳税额＝80000×10%-1500=6500（元） 减免税额=6500×50%＝3250（元） 制作： 侯玢仲 编审： 王 羽 邵洋洋 纪孟君 李国秀 责编：桑 军 来源 山东税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习， ...