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].

随着《纳税缴费信用管理办法》颁布实施，武汉市各办税服务大厅每天都会接到个体工商户前来咨询信 用评级问题。后期，随着越来越多的个体工商户主动加入信用体系，用心经营自己的"信用账户"，"纳 税金名片"的含金量还将持续提升。 不仅如此，A级纳税人身份还给他们带来了实实在在的办税便利。"像我们这一行，旺季开票量很大， 遇到申请临时增加发票份数的情况，税务部门一般当天就审批通过，一点也不耽误生意。"田应波说。 近日，国家税务总局武汉市洪山区税务局工作人员为新华瑞思科技电子经营部负责人田应波送来一份特 别的礼物——A级纳税人可以享受的激励措施清单，并祝贺他们再次获评A级纳税人。 新华瑞思科技电子经营部精心经营自己"信用账户"的案例，只是各类经营主体珍视诚信纳税价值的生动 注脚之一。2024年度纳税信用评价结果显示，武汉市参评纳税人总户数77.01万户，较2023年度增加4.17 万户，增长5.72%，其中A级纳税人5.55万户，较上年度增加6140户。 "有了A级纳税人这块'金字招牌'，我们个体户也能和企业同台竞技。"田应波介绍，"客户选择合作伙伴 时越来越看重稳定性和可靠性。当客户特别是一些大型企业和政府采购单位，了解 ...

在黑龙江，A级纳税人这一称号正受到越来越多的民营经济纳税人青睐，推动全省民营经济纳税人的信 用状况持续向好。"依法纳税是企业最基本，也是最重要的社会责任，只有做到依法纳税，才能树立良 好的商业信誉和形象，实现永续经营、长远发展。"谈到获评A级纳税人的感受，一家民营企业负责人 这样表示。 张华介绍，去年公司参加纳税信用等级评定时，因为对小税种的管理疏忽，一笔财产租赁合同印花税因 为逾期申报而被扣分，导致公司与A级纳税人失之交臂。为了在下个年度不再有遗憾，张华带领企业建 起"三级合规防火墙"：在采购部新增发票核验岗，生产部设置库存账税差异日结表，销售部将纳税信用 相关条款写入每一份经销合同。同时，财务部制定"信用提升清单"，不论是大税种还是小税种，要求从 税源登记到申报时限，逐项抠细节，确保各项申报做到及时准确。功夫不负有心人。在今年的纳税信用 等级评定中，华誉食品有限责任公司获得了超过90分的高分，成功获评A级纳税人。 伊春市民营企业晨鹰木业有限公司今年又被评定为A级纳税人，成功实现"三连A"。据公司财务负责人 介绍，木制品加工产业环节复杂，涉税风险点较多，从原木收购开具发票，到销售环节申报，再到出口 退税，每 ...

欢迎扫描下方二维码关注： 40 P # # # # 可 # 文 政策解演 尊敬的纳税人! 若您纳税缴费信用是B级90分及以上，仅因 "未按规定设置账簿"不予评A的,只要规范 建账、完成财务会计制度备案、并报送上一年度 点击下方链接观看视频 链接： 【纳税信用】好消息！增值税零申报也能评为A级啦！ 【纳税信用】好消息！新设立纳税人纳税缴费信用可升至B级！ 可科室BAN ar Prefect == 食 酸策解读 尊敬的纳税人! 根据纳税缴费信用管理办法，纳入纳税信用 管理满12个月的经营主体可申请复评。 谁能申请? 纳入纳税信用管理满12个月 当前信用为M级目得分≥70分的企业 H级葡萄ﺎ: 适时进行税费政策和管理规定 辅导 申请增值税留抵退税、即征即退 等税收优惠政策不受纳税信用 级别限制 申请银税互动贷款不受纳税信用 级别限制 【纳税信用】好消息！小规模纳税人纳税缴费信用可以评为A级啦！ 来源广西税务 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 ...

Core Viewpoint - Gansu tax authorities are enhancing the tax credit evaluation and management system to support high-quality enterprise development and contribute to the social credit system through effective tax credit utilization [1][2]. Group 1: Tax Credit Evaluation and Management - Tax credit levels serve as an "economic ID" reflecting a company's compliance and operational integrity, assessed through tax declarations, payments, and record management [2]. - Gansu tax authorities are promoting compliance and integrity among enterprises by implementing various initiatives, including legal education and policy guidance, to enhance tax compliance [2][3]. Group 2: Benefits of Tax Credit for Enterprises - Companies like Taishan Gypsum (Gansu) Co., which holds an A-level tax credit, benefit from enhanced corporate image and business opportunities due to public recognition by tax authorities [2]. - Gansu tax authorities are expanding the application of tax credit services, providing personalized services such as "green channels" and expedited processing for A-level taxpayers, thereby encouraging compliance and trust [2]. Group 3: Financing Support through Tax Credit - Gansu tax authorities are facilitating access to financing for enterprises by leveraging their tax credit ratings, enabling businesses to secure loans more easily [4]. - For instance, a retail store received a 600,000 yuan credit loan facilitated by tax authorities, demonstrating the tangible benefits of maintaining a good tax credit rating [4]. Group 4: Initiatives for Credit Restoration - Gansu tax authorities are actively helping enterprises restore their tax credit ratings through a comprehensive service model that includes preemptive reminders and post-incident support [6][7]. - Companies that have faced credit downgrades due to external factors are receiving guidance to rectify their credit status, thus minimizing negative impacts on their operations [7].

Core Viewpoint - Compliance in tax operations is essential for the sustainable development of enterprises, as demonstrated by the initiatives taken by the tax authority in Shuangqiao District, Chengde City, Hebei Province to support businesses in adhering to tax regulations [1] Group 1: Tax Compliance and Business Development - Chengde Huafu Glass Technology Engineering Co., Ltd. emphasizes that tax compliance has always been a critical focus since its establishment, with management adhering to the principle that "compliance creates value" [2] - The company attributes its good tax credit to the precise services provided by the tax authority and its own efforts, including proactive reminders for proper record management and documentation from the initial stages of the business [2][3] Group 2: Benefits of Good Tax Credit - The company has experienced tangible benefits from its strong tax credit, gaining advantages in bidding, financing, and export operations due to its good credit standing [3] - In 2024, the company is expected to benefit from tax reductions amounting to 4.32 million yuan from policies such as R&D expense deductions and high-tech enterprise tax exemptions, which will support its technological innovation and process upgrades [3] Group 3: Ongoing Support from Tax Authorities - The tax authority in Shuangqiao District plans to continue enhancing tax law publicity and serve as a guide for businesses to comply with laws and regulations, thereby supporting their sustainable development [3]

Core Viewpoint - The recent crackdown on personal income tax evasion highlights the importance of compliance and the consequences of fraudulent activities in tax reporting [1][2]. Group 1: Tax Evasion Cases - A former president of a Shanghai company was penalized for disguising part of his salary as project payments, resulting in a total penalty of 12.5058 million yuan, including back taxes and fines [1]. - The tax authorities have established a comprehensive data-sharing system with multiple departments, making it difficult for individuals to evade taxes through false declarations [1]. Group 2: Taxpayer Obligations and Benefits - Over 70% of individuals with comprehensive income in China do not need to pay personal income tax, and among those who do, over 60% are subject to the lowest tax rate of 3% [2]. - In 2023, the government increased the special additional deduction standards for childcare, education, and elderly support, providing more benefits to taxpayers [2]. - Taxpayers are encouraged to adhere to legal tax practices and avoid falling for online "tax-saving secrets" that could lead to legal issues [2].

Group 1: Compliance and Business Development - Compliance is the cornerstone of stable business development and a key factor in building core competitiveness [1] - As of March 2023, Hunan has 7.6132 million operating entities, a year-on-year increase of 6.04%, ranking in the top ten nationwide [1] - The tax authorities in Hunan are leveraging digital transformation to guide enterprises towards proactive compliance through policy guidance, tax inspections, and risk warnings [1] Group 2: Case Study - Henggang Steel - Henggang Steel aims to become a world-class specialized seamless steel pipe enterprise, emphasizing integrity and quality in its operations [2] - The company has achieved a 95% automation rate in its production processes and has invested significantly in digital transformation [2][3] - Over the past three years, Henggang Steel has benefited from nearly 600 million yuan in tax reductions through VAT refunds and R&D expense deductions [3] Group 3: Case Study - Bamboo Technology - The bamboo industry in Yiyang, Hunan, is projected to exceed 21 billion yuan in comprehensive output value by 2024 [4] - Bamboo Technology has developed advanced bamboo composite materials with superior mechanical properties, thanks to collaborative R&D efforts [4] - The company has received over 19 million yuan in R&D expense deductions in the past three years, enhancing its market competitiveness [4][5] Group 4: Case Study - Butian Pharmaceutical - Butian Pharmaceutical has maintained a strong focus on tax credit, achieving over 90 million yuan in total tax payments over the past five years [6] - The company has leveraged its A-level tax credit status to secure over 24 million yuan in credit loans through the silver-tax interaction mechanism [6][7] - Good tax credit has facilitated the inclusion of its products in over 40 provincial hospitals' prescriptions [6] Group 5: Tax Credit System - A-level tax credit is a direct reflection of a company's compliance in financial accounting and tax reporting [7] - Hunan Province has over 60,000 enterprises rated as A-level taxpayers, with more than 40,000 enterprises benefiting from credit repair mechanisms [7] - The tax authorities are focused on enhancing compliance through targeted policy guidance and risk management initiatives [7]

Group 1 - The core viewpoint of the articles emphasizes the positive impact of tax incentives and compliance on the vitality of the private economy in China, highlighting a 3.6% year-on-year growth in sales revenue for the private sector in the first four months of the year [1] - The implementation of the "Tax Payment Credit Management Measures" aims to enhance credit construction in the tax field, promoting compliance among enterprises and supporting high-quality economic development [2] - The number of trustworthy taxpayers in China reached 41.27 million in 2024, an increase of 3.78 million from 2023, with nearly 3.35 million classified as A-level taxpayers, reflecting a steady growth in compliant enterprises [3] Group 2 - In Fujian, the local tax authority introduced 12 measures to promote compliance among private enterprises, enhancing their risk management and compliance awareness [1] - A company in Jiangxi reported that its A-level tax credit status allowed it to secure a low-interest loan of 3 million yuan in 2024, contributing to a total loan of over 40 million yuan since 2018, with financing costs reduced by 18% [2] - Over 83% of surveyed private enterprises have established compliance management systems, indicating a shift towards regulated and sustainable growth in the private sector [3]

Group 1 - The tax authority in Huangchuan County is implementing a "strong foundation project" for tax and fee management under digital transformation, focusing on optimizing tax services and promoting high-quality development of local industries [1] - The local crayfish industry has rapidly developed, with over 380,000 acres of crayfish farming, becoming a significant source of income for local farmers [1] - The tax authority is actively supporting local enterprises, such as Henan Nongdu Agricultural Development Co., Ltd., by providing information on tax incentives like VAT exemptions and tax refunds, which alleviates financial pressure on businesses [1] Group 2 - Huangchuan County's tax authority has established a dual early warning mechanism combining institutional credit and enterprise risk, utilizing big data to monitor potential risks in tax compliance [2] - The tax authority promotes the importance of tax credit as a "golden business card" for long-term development, emphasizing compliance as essential for business sustainability [2] - Future efforts will focus on enhancing the application of tax credit results and strengthening the awareness of compliance and risk prevention among various business entities [2]