欢迎扫描下方二维码关注： 良好的纳税信用不仅是企业的"诚信名片"，更是参与市场竞争的必要条件和重要资质。随着《国家税务总局关于发布〈纳税缴费 信用管理办法〉的公告》的实施，纳税信用评价体系进一步完善。 今天，就来梳理下在日常生产经营中，哪些情形容易被扣分，以及对应的修复标准，助力大家守护好企业的"信用财富"！ 让我们一起来学习吧 PART 0 1 申报类扣分情形 0 1 未按规定期限办理纳税缴费申报 扣分明细： 纳税人缴费人存在逾期申报或逾期未申报的情形， 按月扣5分 。 修复标准： 3日内进行纠正，加5分； 3日后30日内纠正，涉及税费款2000元以下的加5分，其他加4分； 30日后90日内纠正，加3分；90日后纠正，加2分。 0 2 未按规定期限代扣代缴 扣分明细： 纳税人有逾期代扣代缴或逾期为代扣代缴行为， 按月扣5分 。 修复标准： 3日内进行纠正，加5分； 3日后30日内纠正，涉及税费款2000元以下的加5分，其他加4分； 30日后90日内纠正，加3分；90日后纠正，加2分 PART 0 2 01 未按规定期限填报财务报表 扣分明细： 纳税人存在逾期填报或逾期未填报财务报表的情形， 按次扣3分 。 ...

Core Insights - The article emphasizes the importance of compliance in the growth of specialized and innovative "little giant" enterprises in Zhejiang, which play a crucial role in the new industrialization process [1][2][6] Group 1: Growth of "Little Giant" Enterprises - Zhejiang has over 1,800 national-level specialized and innovative "little giant" enterprises, ranking among the top three in China [1] - Hangzhou and Ningbo have 478 and 418 such enterprises respectively, placing them in the top ten cities nationwide [1] - Compliance in operations is highlighted as a key factor for the growth of these enterprises [2][4] Group 2: Risk Management - Specialized and innovative enterprises face significant challenges in risk management compared to larger companies [2] - The president of Ningbo Haiber Group emphasizes the need for enhanced compliance, particularly in financial and tax matters, to mitigate risks [2][4] Group 3: Compliance and Internal Control - Haiber Group has established a comprehensive internal control system integrating finance, customs, legal, and business operations, which has helped avoid potential risks and recover losses exceeding 10 million yuan [4] - The internal control system standardizes operations across various business processes, significantly reducing tax-related risks [4][5] Group 4: Tax Benefits and Compliance - Zhejiang Shuangyuan Technology has benefited from various tax incentives, including over 9 million yuan in VAT reductions and more than 4 million yuan in corporate income tax exemptions over the past five years [7][9] - The company's dedicated tax compliance department ensures timely adaptation to new tax policies and conducts regular risk assessments [9] Group 5: Credit as a Competitive Advantage - "Little giant" enterprises prioritize credit building as a core competitive asset, with Ningbo David Medical Instruments emphasizing the importance of maintaining a high tax credit rating [11][13] - David Medical's A-level tax credit has provided significant advantages in competitive bidding processes, leading to a higher success rate in securing contracts [13][14] Group 6: Incentives for Compliance - Tax authorities in Hangzhou and Ningbo are expanding incentives for A-level taxpayers, enhancing the value of maintaining a good tax credit rating [14]

Core Insights - The article discusses the efforts of the Shantou tax authorities to enhance tax compliance and credit management through various initiatives aimed at supporting market entities in their high-quality development journey [1][2][3][4] Group 1: Tax Credit Management - Shantou tax authorities have established a dynamic tax credit management mechanism that utilizes big data to create a dual-dimensional profile of taxpayers based on their operational status and credit indicators [2] - The tax department provides tailored credit repair plans for eligible enterprises, forming specialized teams to offer precise and efficient credit services [2] - Continuous A-level tax credit status is viewed as a significant asset for businesses, enhancing their competitive edge in bidding processes [3] Group 2: Credit Ecosystem Development - The tax credit rating serves as a barometer for compliance and has become an intangible asset for enterprises, facilitating advantages in procurement and partnerships [3] - A comprehensive credit management model has been developed, encompassing pre-warning, in-process reminders, and post-repair strategies, alongside a green service channel for A-level taxpayers [3] - Collaboration with financial institutions to share credit information aims to convert tax credit into tangible financial benefits for businesses [3] Group 3: Professional Service Ecosystem - The tax authorities focus on nurturing tax compliance and risk awareness through various support methods, including on-site guidance and specialized training [4] - The introduction of a tax service credit code allows businesses to enhance their credit scores and improve operational trust with clients [4] - Future plans include expanding the application scenarios of tax credit and fostering a virtuous cycle of "honest taxation - credit appreciation - accelerated development" to optimize the business environment [4]

Core Viewpoint - The article emphasizes the importance of timely declaration and payment of the Disability Employment Security Fund (referred to as "Disability Fund") to avoid credit score penalties, and outlines the corrective measures available to mitigate any potential credit loss due to late submissions [2][3][4]. Summary by Sections Section 1: Credit Penalties for Late Declaration - If a company fails to declare the Disability Fund by September 30, 2025, it will incur a monthly penalty of 5 points for not adhering to the tax declaration deadline [3]. - If the payment is not completed by the same deadline, the company will also incur a monthly penalty of 5 points for failing to pay the declared or approved deferred tax [4]. Section 2: Credit Restoration Measures - Companies can restore their credit score by taking corrective actions within specific time frames. If the issue is corrected within 3 days, the original penalty can be fully restored [5][6]. - For example, if Company A realizes it missed the declaration on October 2 and corrects it the same day, it will not incur any penalty [7]. Section 3: Penalties for Late Corrections - If a company corrects its declaration between 30 to 90 days after the deadline, it will incur a penalty of 2 points, with a restoration of 3 points possible [8]. - For instance, if Company B corrects its declaration 33 days late, it will incur a final penalty of 2 points after accounting for the restoration [9]. Section 4: Penalties for Corrections Beyond 90 Days - Companies that correct their declarations after 90 days will incur a penalty of 3 points, with a potential restoration of 2 points based on the payment ratio [10][11]. - For example, if Company C pays the Disability Fund after 92 days, it will end up with a final penalty of 3 points [12]. Section 5: Multiple Payments and Penalties - If a company opts for multiple payments, the penalties will be calculated based on the timing of each payment and the corresponding restoration points [13]. - For instance, if Company D makes four payments over several months, it will incur a final penalty of 1.05 points after considering the restoration points from each payment [13].

Core Insights - The event "Compliance Operation and Honest Taxation" highlighted the importance of tax compliance in driving high-quality development for enterprises in Shaanxi province [1][3][11] Group 1: Compliance as a Foundation - Enterprises across various industries view tax compliance as a core aspect of their management, implementing digital contract management platforms and internal tax management manuals to establish comprehensive risk control mechanisms [3] - Companies are shifting from reactive measures to proactive prevention by adopting tiered review systems and regular "tax health checks" [3] Group 2: Credit as a Key Asset - High tax credit ratings provide significant advantages for enterprises in supply chain cooperation, government procurement, and international market expansion, with notable examples including successful participation in the "Belt and Road" logistics projects [5] - In the first eight months of the year, 199,500 enterprises in Shaanxi secured over 150 billion yuan in bank loans based on their tax credit, reflecting a 6.5% year-on-year increase [5] Group 3: Collaboration for a Healthy Tax Ecosystem - The concept of "collaboration" emerged as a recurring theme, with enterprises actively engaging in policy interpretation and risk warning alongside tax authorities [7] - Innovative tax service features such as "smart tax guidance" and "quick processing" enhance compliance efficiency and foster a fair tax environment [7] Group 4: Internalizing Compliance - The historical context of tax collection in the Shaanxi region emphasizes the principle of serving the public, with a focus on embedding compliance and integrity into corporate culture [9][11] - The transformation of "compliance operation" from an external requirement to an internalized corporate action reflects a growing recognition of "honest taxation" as an intangible asset in market competition [11]

Core Viewpoint - The article outlines the procedures for tax cancellation in China, detailing the distinctions between simplified and regular cancellation processes, eligibility criteria, and the steps involved in each scenario [4][5][15]. Group 1: Simplified Cancellation Process - Taxpayers who have not engaged in any tax-related matters or have not used invoices and have no outstanding taxes or penalties can apply for simplified cancellation directly to the market supervision department without needing a tax clearance certificate [4][5]. - The conditions for simplified cancellation include not having any tax-related activities or having completed tax-related activities without any outstanding invoices or taxes [4]. Group 2: Regular Cancellation Process - Taxpayers not under tax inspection, with no outstanding taxes or penalties, and who have completed the cancellation of VAT invoices and tax control devices can apply for regular cancellation through the electronic tax bureau [5][15]. - The tax authority provides an immediate processing service under a "commitment system," allowing taxpayers to submit their applications and complete related matters within a promised timeframe [5]. Group 3: Cancellation Scenarios - Different scenarios for cancellation processing are outlined, including: - Scenario 1: No pending matters, where taxpayers can confirm cancellation and download the tax clearance certificate [9]. - Scenario 2: Pending matters that are merely notifications, allowing taxpayers to continue processing their cancellation [10][20]. - Scenario 3: Pending matters that require resolution before cancellation can proceed, necessitating action on the unresolved issues [11][26]. Group 4: Taxpayer Credit Levels - Taxpayers with A or B credit levels, or those whose parent companies have an A credit level, are eligible for simplified cancellation processes [13]. - Special provisions exist for enterprises founded by recognized industry leaders or government-introduced talents, allowing them to benefit from expedited cancellation processes [13]. Group 5: Electronic Tax Bureau Procedures - Taxpayers must sign the "Electronic Delivery Confirmation" to receive tax documents electronically from the tax authority [14]. - Before tax cancellation, taxpayers are required to declare and settle any related taxes [14][15].

Core Viewpoint - The article provides a detailed guide on how to query tax credit information through the Electronic Tax Bureau APP and website, emphasizing the importance of maintaining good tax credit ratings for businesses. Group 1: Electronic Tax Bureau APP - Users can log into the Electronic Tax Bureau APP and switch to the desired enterprise to access tax credit management [3] - The system displays the tax credit evaluation for the past three years, allowing users to view detailed indicators for each year [5] - Users can download tax credit evaluation information in PDF format from the evaluation information issuance interface [9] - The system recommends possible adjustment applications based on the current year's tax credit evaluation [11] Group 2: Electronic Tax Bureau Website - Businesses can log into the Electronic Tax Bureau website to check their current tax credit rating [13][14] - The system defaults to show the current year's tax credit pre-evaluation indicators, with options to view different years [17] - Users can print or download tax credit evaluations for previous years and apply for adjustments based on the evaluation results [18]

Core Viewpoint - Compliance management is essential for the survival and development of enterprises, providing tangible "integrity dividends" through enhanced tax credit management and support from tax authorities [1][2]. Group 1: Compliance and Internal Control - Companies are shifting from a mindset of "I have to strive for A" to "I want to strive for A," enhancing their internal control mechanisms to drive compliance [2]. - Internal audits and proactive measures, such as maintaining a "risk list + responsibility list," help companies like Liaoning Yufeng Chemical Co., Ltd. avoid tax risks and credit losses [1][2]. - The integration of tax compliance requirements into all business processes, including contract reviews and tax filings, is crucial for preventing tax-related risks [3]. Group 2: External Support and Services - Tax authorities in Liaoning have established a green channel service model for A-level taxpayers, expediting processes like tax refunds and enhancing companies' market competitiveness [4][5]. - Continuous guidance and support from tax departments help companies navigate tax compliance, ensuring timely and accurate submissions [5][6]. Group 3: Benefits of Good Tax Credit - A-level tax credit status provides companies with easier access to tax services and financial products, reducing funding costs significantly [6]. - Companies with strong tax credit ratings, such as Liaoning Tianyi Industrial Co., Ltd., benefit from enhanced market reputation and opportunities, including successful bids in competitive procurement processes [6][7]. - The positive impact of tax credit on supplier relationships and market expansion is evident in companies like Liaoning Tianan Biopharmaceutical Co., Ltd., which enjoys stable raw material supply due to its good credit standing [6]. Group 4: Future Directions - Liaoning tax authorities will continue to focus on building a tax credit system, guiding more enterprises to transition from passive compliance to proactive management [7][8].

Core Viewpoint - The tax authorities in Shizuishan City are actively promoting tax law awareness and compliance among various business entities, enhancing the legal and fair tax environment while encouraging honest tax payment practices [1] Group 1: Tax Compliance and Business Support - The tax department has been conducting tax law publicity activities to guide businesses in understanding and adhering to tax laws, thereby strengthening compliance and risk awareness [1] - The "Spring Breeze Action" initiative provides convenient services such as appointment services and simplified processes for honest enterprises, facilitating better tax compliance [1] Group 2: Tax Credit Incentives - New regulations for the 2024 Spring Breeze Action allow A-rated taxpayers to increase their score by 1 point for the next year, with cumulative increases for those continuously rated A, enhancing the tolerance for A-rated taxpayers [1] - Companies like Ningxia Kangde Wanjia Trading Co., Ltd. have benefited from this system, with their credit score raised to 95 points after five consecutive years of A rating, indicating that tax credit has become a valuable resource for alleviating operational pressure [1] Group 3: Financial Interaction and Credit Products - The tax authorities are fostering a positive tax business environment by increasing incentives for honest taxpayers and imposing stricter penalties on severely dishonest entities, promoting a culture of integrity [1] - Financial institutions are utilizing tax credit data through "tax-bank interaction" to offer credit products to businesses, thereby expanding financing channels [1]

Core Insights - Compliance is fundamental for enterprises, and tax credit evaluation serves as a measure of compliance [1] Group 1: Tax Credit Evaluation Results - In 2024, Hubei Province reported 870,900 trustworthy taxpayers, an increase of 106,500 from 2023 [1] - The number of A-level taxpayers rose to 110,400, an increase of 13,500 from the previous year, indicating a growing atmosphere of lawful and honest tax payment [1] Group 2: Tax Administration Innovations - Hubei Provincial Taxation Bureau has implemented innovative measures such as tax law publicity, standardized tax enforcement, and positive credit incentives to enhance tax governance efficiency and stimulate enterprises' motivation for lawful tax payment [1] - A comprehensive risk information control system has been established to improve tax collection efficiency and reduce enforcement risks [1] Group 3: Incentives and Penalties - Tax authorities in Hubei provide differentiated services and management based on taxpayer credit levels, with trustworthy enterprises enjoying various conveniences and 41 joint incentive measures across 18 fields [2] - For untrustworthy enterprises, tax credit evaluation results are reported to relevant departments, recommending restrictions on D-level taxpayers in areas such as financing and project bidding [2] Group 4: Tax Credit Improvement - By the end of 2024, 16,000 newly established taxpayers achieved credit upgrades, and 89,100 taxpayers maintained A-level credit due to cumulative scoring improvements [2] - A total of 594,700 instances of tax credit repair or upgrades were recorded, demonstrating the effectiveness of the tax credit reminder mechanism [2]