欢迎扫描下方二维码关注： 资本公积合计金额，免征印花税。 3.企业改制重组以及事业单位改制过 程中，经评估增加的实收资本（股本）、 资本公积合计金额，应当按规定缴纳印花 税。 4.企业其他会计科目记载的资金转为 实收资本（股本）或者资本公积的，应当 按规定缴纳印花税。 情形二: 对保险保障基金公司新设立的营业账 簿免征印花税。 情形三: 自2023年8月1日至2027年12月31 日，对银行业金融机构、金融资产管理公 司接收、处置抵债资产过程中涉及的合 同、产权转移书据和营业账簿免征印花 税，对合同或产权转移书据其他各方当事 人应缴纳的印花税照章征收。 雅属同答: 答 应税营业账簿按年申报缴纳，纳税 人应当自年度终了之日起十五日内申报 缴纳营业账簿印花税。 如何计算营业账簿印花税的应纳税 智顾? 答 营业账簿印花税的申报期限是多久? 来源：新疆税务 来源 新疆税务 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，共同分享学习经验成果。文章版权归原作者所有，如有不妥 ...

Core Viewpoint - The article discusses the new "Tax Payment Credit Management Measures" effective from July 1, 2025, which redefines "tax credit" to "tax payment credit" to enhance the management of tax and social insurance payment credits, promoting taxpayer integrity and self-discipline [1]. Group 1: Tax Payment Credit Management - The new measures integrate social insurance fees into the credit evaluation system, aligning with the principle of "taxes and fees are equally important, integrated, and coordinated" [1]. - The evaluation indicators related to social insurance payment include failure to submit tax payment declarations on time and failure to pay declared taxes within the stipulated period [2]. - The credit evaluation cycle is set for one calendar year, with the next evaluation results expected in April 2026, reflecting the tax payment behaviors of 2025 [4]. Group 2: Credit Evaluation and Remedies - If a business entity commits a tax payment breach, it can rectify the situation according to the specified conditions in the measures, with the possibility of restoring deducted points based on the timeliness of the correction [5]. - Businesses achieving an A-level credit rating (scoring over 90 points) will receive incentives from tax authorities, although specific incentives are not detailed in the provided text [6].