欢迎扫描下方二维码关注： <纳税缴费信用管理办法>的公告 》 (国家税务总局公告2025年第12号) 第十八条规定，有下列情形之一的 经营主体，直接判为D级: 1.存在逃避追缴欠税、骗取出 口退税、虚开增值税专用发票、 骗取留抵退税等税收违法行为的; 2.存在逃避缴纳税款、虚开 增值税专用发票以外的其他发票 等违法行为被移送公安机关或者 被公安机关直接立案查处的; 3. 偷 税 ( 逃 避 缴 纳 税 款 ) 金 额 10万元以上且占各税种应纳税总 额10%以上的; 4.在规定期限内未按税务机 关 处 理 结 论 足 额 缴 纳 税 款 、 利 息、滞纳金和罚款的; 5.以暴力、威胁方法拒不缴 纳税款或者拒绝、阻挠税务机关 依法实施税务稽查执法行为的; 6.违反发票管理法规，导致 其他单位或者个人未缴、少缴或 者骗取税款的; 7.提供虚假材料，骗取税收优 惠的; 8.骗取国家出口退税款，被 停止出口退(免)税资格未到期的; 9.认定为非正常户或者走逃 (失联)户的; 10.由非正常户或者走逃(失 联)户直接责任人员在认定为非正 常户或者走逃(失联)户之后注册登 记、负责经营的; 11.由D级经营主体的直接责 ...

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].