(采访团在南泥湾党徽广场合照) 以合规为基，企业高质量发展路径更加清晰 从吉利汽车西安工厂的高端自动化生产，到延安嘉盛公司的产学研深度融合；从中铁联集西安分公司的智能对账系统，到南泥湾农业公司的现代化种植基 地……采访团发现，走访企业虽然行业不同、规模各异，却皆将税务合规视作经营管理的核心一环。不少企业通过搭建数字化合同管理平台、制定内部税务 管理手册、引入第三方审计等方式，构建起系统化、全流程的涉税事项风控机制。还有企业通过建立分级审核制度、开展常态化"税务健康体检"等举措，实 现从事后应对到事前防控的转变。 中国经济网西安9月27日讯(记者赵雪霏)金秋时节，秦川大地硕果盈枝，税企同心共话发展。9月23日至26日，由中央网信办网络社会工作局、国家税务总局 税收宣传中心指导，陕西省委网信办、国家税务总局陕西省税务局联合主办的"合规经营诚信纳税——看税收走基层"主题网评活动在三秦大地顺利开展。由 多家中央媒体、税务媒体、陕西本地媒体记者及网络正能量人士组成的采访团，跨越西安、延安两地，走访代表性企业、税务部门及税务总局旧址，感受陕 西科技创新和产业转型中的税务力量。 以协同为桥，税企联动共建良好税收生态 合规建 ...

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]

合规是企业的立身之本，纳税信用评价就是衡量企业是否合规的一个"度量衡"。 近年来，湖北省税务局构建了"全面覆盖、全程防控、全员有责"的税务执法风险信息化内控监督体系， 通过提高税收征管效能，规范税务干部执法行为，降低执法风险，对重点事项风险防控中可能存在的执 法风险开展监督。 此外，湖北实施"首违不罚"清单制度，落实税务证明事项告知承诺制，深入推行说理式执法，通过兼具 温度力度的税收执法有效提升纳税人税法遵从度。 据了解，湖北税务部门按照守信激励、失信惩戒的原则，对不同信用级别的纳税人实施分类服务和管 理。守信企业不仅可以在宣传辅导、发票领用、出口退税等方面享受便利措施，还能够凭借良好的纳税 信用在项目管理、融资授信、进出口等18个领域享受到相关部门实施的41项联合激励措施。 对失信企业则按照社会信用体系建设要求，税务部门依法依规将纳税信用评价结果通报相关部门，建议 对D级纳税人在投融资、工程招投标、获得荣誉、资质审核等方面予以限制或禁止。 同时，湖北省税务局联合发改、金融等部门，已向A级纳税人推出涵盖项目管理、融资授信等18个领域 的41项联合激励措施。通过完善纳税信用提示提醒机制，进行事前预警和事中、事后 ...

Core Viewpoint - The new "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, introducing changes to the scoring indicators for tax credit deductions and the conditions for credit restoration [1][3]. Summary by Sections Restoration Efforts - The new policy increases the restoration efforts for tax credit deductions. If a taxpayer corrects their dishonest behavior and fulfills legal responsibilities, and maintains a record of no new dishonest behavior for over six months after the last deduction, they can restore their credit score. For each additional month without new dishonest behavior, the restoration score increases by 1 point, with a maximum restoration score capped at the annual deduction score and not exceeding 11 points [3][6]. Example Case - An example illustrates the application of the new rules: Company A starts with a tax credit score of 90 but loses 3 points due to failing to submit financial reports on time, resulting in a score of 87. After correcting the issue and under the previous rules, the score could only increase by 0.6 points to 87.6, maintaining a B-level credit. However, under the new rules, after 13 months without new dishonest behavior, the company can add 2.4 points to the previous 0.6 points, reaching the maximum restoration score of 90, thus restoring to an A-level credit [5][6]. Policy Basis - The new measures are based on the announcement from the National Taxation Administration regarding the "Tax Payment Credit Management Measures" [7].

Group 1 - The core viewpoint of the articles highlights the importance of tax credit ratings for small and micro enterprises, particularly individual businesses, in enhancing their competitiveness and credibility in the market [1][3]. - The A-level taxpayer status serves as a significant advantage, providing not only a "golden signboard" for businesses but also facilitating tax processes, such as expedited approval for temporary invoice increases during peak seasons [1]. - The implementation of the "Tax Payment Credit Management Measures" has optimized credit evaluation indicators and increased the ability to rectify minor credit violations, encouraging taxpayers to actively correct their tax-related issues [2]. Group 2 - In 2024, the total number of taxpayers evaluated in Wuhan reached 770,100, an increase of 41,700 (5.72%) from 2023, with A-level taxpayers numbering 55,500, up by 6,140 from the previous year [3]. - The new credit management measures have led to a noticeable increase in inquiries from individual businesses regarding credit ratings, indicating a growing awareness and proactive approach towards maintaining a good credit profile [3]. - The overall credit rating system is expected to continue improving as more individual businesses engage with the credit system and manage their "credit accounts" diligently, thereby enhancing the value of their tax credit status [3].

Group 1 - The tax credit evaluation results for 2024 in Heilongjiang Province show a continuous improvement in the tax credit status of private economy taxpayers, with the number of A-level and B-level taxpayers steadily increasing, and A-level taxpayers growing by 8.97% compared to the previous year [1] - The success of Huayu Food Co., Ltd. in achieving A-level status is attributed to their rigorous preparation and the establishment of a "three-level compliance firewall" to ensure timely and accurate tax declarations [1] - The financial manager of Chengying Wood Industry Co., Ltd. emphasizes the importance of tax risk prevention due to the complexity of the wood processing industry, leading to the formation of a tax compliance management team to identify and mitigate tax risks [2] Group 2 - The A-level taxpayer designation is increasingly favored by private economy taxpayers in Heilongjiang, reflecting a growing emphasis on legal tax compliance as a fundamental social responsibility for businesses [3] - The general manager of Jichi Tractor Manufacturing Co., Ltd. highlights the complexity of tax issues faced by larger enterprises and credits the local tax department's guidance and support in achieving A-level status [2]

Group 1 - The article discusses the eligibility criteria for businesses to apply for re-evaluation of their tax credit status after being in the tax credit management system for 12 months [3] - Businesses with a current credit rating of M level and a score of 70 or above can apply for re-evaluation [3] - Tax policies and management regulations are being adjusted to facilitate tax benefits such as VAT refunds and tax loans without restrictions based on tax credit levels [3] Group 2 - Businesses with a B level credit score of 90 or above can achieve an A level rating by rectifying issues related to bookkeeping and completing financial accounting system filings [4] - New taxpayers can have their tax credit rating elevated to B level, which is a positive development for small-scale taxpayers [6][7] - The article emphasizes the importance of maintaining proper accounting practices to improve tax credit ratings and access to benefits [4][6]