这些案例围绕企业关注的"依法诚信纳税""合规享受税费优惠政策""纳税信用修复实现更好发展"等主 题，通过案例分析，提炼实践经验，为市场经营主体提供可借鉴、可复制的合规模板，把合规要求变成 了"一看就懂、一学就会"的操作指南。 吉林财经大学税务学院院长张巍认为，正面合规案例不仅可以帮助企业夯实合规管理基础，还能有效激 发市场经营主体内生发展动力。 "'合规是保护有利发展、偷税是违法必受惩罚'的理念正逐渐成为社会共识。"国家税务总局相关司局负 责人表示，下一步，税务部门将持续优化涉税舆论环境，以更主动的担当、更有力的举措，维护法治公 平的税收秩序，为经济高质量发展保驾护航。 记者26日从国家税务总局获悉，今年以来，全国税务系统已分类分级曝光300余起涉税违法案件。前8个 月，税务总局转各省级税务局办结的涉税检举事项中，有超过1000件经核查未发现检举人反映的涉税问 题，税务部门均依法向被检举人出具无问题税务稽查结论。 "曝光典型案件不仅是对违法者的警示，更是对守法者的保护。"中国政法大学财税法研究中心主任施正 文说，税务部门依法查处涉税违法行为，既挽回国家税收损失，也为各类经营主体公平竞争营造了规范 有序的税收环 ...

Core Viewpoint - The article discusses the tax credit restoration process for taxpayers who have been restored from a non-compliant status, indicating that they do not need to apply for tax credit restoration as it will be automatically evaluated by the tax authorities [6]. Group 1: Tax Credit Restoration - Taxpayers who have fulfilled their legal obligations and have had their non-compliant status lifted do not need to submit a tax credit restoration application [6]. - The tax authorities will automatically re-evaluate the tax credit levels for these taxpayers and their related entities [6]. - A system upgrade in May has enabled automatic restoration of tax credit status [6]. Group 2: Personal Income Tax Reporting - The process for reporting personal income tax through the individual electronic tax bureau includes several steps: collecting personnel information, updating special deductions, filling out relevant forms, and making tax payments if applicable [11]. - The steps involve submitting personnel information, collecting special deduction data, completing tax calculations, and submitting the tax return [11]. Group 3: Export Tax Refunds - Foreign trade enterprises can apply for export tax refunds on invoices that are partially used for exports and partially for domestic sales, provided they follow the correct procedures [13]. - The invoice must be certified for tax refund purposes, and the domestic sales portion must be documented with an "Export to Domestic Sales Certificate" [13]. - The article also explains the "immediate refund" service for overseas travelers, allowing them to receive a refund at the point of purchase under certain conditions [15][16].

Core Viewpoint - The article emphasizes the importance of correctly selecting tax classification codes for goods and services to ensure compliance with tax regulations and avoid penalties [4][7][30]. Tax Classification Code Overview - Tax classification codes are essential for linking goods and services to the appropriate tax rates when issuing invoices, facilitating better tax management and data analysis by tax authorities [4]. - Since May 1, 2016, taxpayers must use the new system to select corresponding codes for issuing VAT invoices [6]. Impact of Incorrect Code Selection - Incorrect selection of tax classification codes can lead to invalid invoices, which cannot be used for financial reimbursement, and may result in fines up to 10,000 yuan [7]. - Taxpayers are required to correct any discrepancies identified by tax authorities, with penalties for failure to do so, including fines and potential criminal charges for malicious code selection [8]. Code Selection Techniques - Directly inputting keywords related to the invoiced items is the simplest method for finding the correct codes [19]. - Simplifying complex terms and using synonyms can help in identifying the right classification codes [21][22]. - Utilizing the "intelligent coding" feature in invoicing software can assist in selecting appropriate codes based on previous entries [11][20]. Common Errors in Code Selection - Common mistakes include mismatching the nature of the goods or services with the selected codes, such as selecting a service code for a goods invoice [28]. - Failing to distinguish between raw materials, intermediate products, and finished goods can lead to incorrect code selection [29]. Recommendations for Code Selection - It is crucial to select the most specific code available to ensure the correct tax rate is applied [30]. - Using clear and common terminology in invoice descriptions can help avoid confusion and ensure compliance [26].

Core Viewpoint - The article emphasizes the updates to the new electronic tax bureau system and provides guidance on how to effectively use its features for tax-related operations [1]. Group 1: New Electronic Tax Bureau - The new electronic tax bureau system is highly integrated and standardized across the country, enhancing user experience [1]. - A business operation guide has been updated to assist users in navigating the new electronic tax bureau [1][3]. Group 2: User Guidance - Users can browse the guide by major categories or utilize the search function to find specific features [5][8]. - The guide will continue to be updated as the functionalities of the new electronic tax bureau improve [3]. Group 3: Tax Policies for Agricultural Enterprises - Enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects can enjoy corporate income tax exemptions [16]. - Specific scenarios, such as cooperatives purchasing vegetables for resale, do not qualify for tax exemptions as they are considered commercial trading activities [18]. - Processing purchased rice into finished products qualifies for tax exemptions under agricultural processing regulations [20]. Group 4: Eligibility for Tax Benefits - Certain conditions disqualify enterprises from enjoying small and micro enterprise income tax benefits, such as exceeding income thresholds or engaging in restricted industries [22][32]. - The article outlines specific criteria that must be met to qualify for these tax benefits, including employee count and total income [30][31].

Core Viewpoint - The article discusses the updated operational guidelines for the new electronic tax bureau, emphasizing its integrated system functions and user-friendly features for taxpayers [1]. Group 1: Electronic Tax Bureau Operations - The new electronic tax bureau system allows users to browse operational guidelines by major categories or use the search function for specific features [3][5]. - Users can access the updated operational guide by scanning a QR code or clicking on an image [3][12]. - The guidelines will continue to be updated as the functionalities of the electronic tax bureau improve [5]. Group 2: Tax Policies and Benefits - The article outlines tax benefits for enterprises engaged in agriculture, forestry, animal husbandry, and fishery projects, highlighting the corporate income tax exemptions available [17]. - Specific scenarios are provided, such as whether a farmer's cooperative can enjoy tax exemptions when selling purchased vegetables, clarifying that such sales do not qualify for the agricultural tax benefits [19]. - The article also addresses whether enterprises can be exempt from corporate income tax when processing purchased rice, confirming that processing rice from purchased paddy qualifies for tax exemptions [21]. Group 3: Small and Micro Enterprises Tax Preferences - The article lists conditions under which small and micro enterprises cannot enjoy corporate income tax preferences, including exceeding certain thresholds in income, employee count, and asset totals [23][29][31]. - It specifies that enterprises involved in restricted or prohibited industries are ineligible for these tax benefits [33][35].

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].

Core Viewpoint - Tax credit is essential for businesses, and compliance is crucial for development. The Aral Tax Bureau aims to optimize the tax environment and support market entities through credit restoration initiatives [1] Group 1: Company Situation - In early 2024, Aral City Fengteng Automobile Sales Co., Ltd. was rated as D-level for tax credit due to violations in 2023, leading to restricted invoice limits, tightened supplier cooperation, obstacles in bank loans, and slowed business development [1] - The Aral Tax Bureau identified the company as a key support target after reviewing the list of untrustworthy enterprises, providing tailored guidance on credit restoration policies and processes [1] Group 2: Credit Restoration Impact - The company successfully improved its credit rating from D to B after meeting the new credit restoration criteria, which enabled it to secure low-interest loans from banks and regain supplier trust, resulting in increased order volume [1] - The company’s representative highlighted that the new credit restoration policy provided an opportunity for correction, and the professional support from the tax department was crucial for seizing opportunities and revitalizing the business [1] Group 3: Future Initiatives - The Aral Tax Bureau plans to deepen services and expand policy benefits by forming specialized teams to proactively identify and assist eligible enterprises with customized restoration plans [1] - The bureau will also enhance outreach through online and offline channels to promote credit knowledge and restoration policies, encouraging businesses to internalize compliance and honest tax practices to prevent future credit risks [1]

Core Viewpoint - The article discusses the new tax credit rating system for businesses, detailing the scoring criteria and the mechanisms for credit repair based on tax compliance and payment behavior [3][4][5]. Summary by Sections Tax Credit Rating Levels - The tax credit rating system categorizes businesses into five levels: A, B, M, C, and D, based on their annual evaluation scores. - A: Score above 90 - B: Score between 70 and 90 - M: Newly established entities or those with no revenue but a score above 70 - C: Score between 40 and 70 - D: Score below 40 or with serious credit violations [3]. Credit Repair Mechanisms - The article outlines a more lenient approach to repairing credit for businesses with minor violations, allowing for partial recovery of deducted points based on timely corrections. - Corrections made within 3 days can recover 100% of deducted points. - Corrections made within 30 days can recover between 40% to 80% depending on the situation [4][5]. Gradual Repair Mechanism for Tax Payment Defaults - A gradual repair mechanism is introduced for businesses that fail to pay taxes on time, allowing for partial recovery based on the amount paid and the time taken to rectify the situation. - Payments made within 3 days can recover 100% of deducted points. - Payments made within 30 days can recover points based on the amount owed, with specific thresholds set for different recovery percentages [4][5]. Changes in Repair Conditions - The new regulations simplify the conditions for credit repair, removing the requirement for a continuous 12-month period without new violations before applying for credit repair. - Different waiting periods for repair applications are established based on the severity of the violations, allowing businesses to recover their credit status more efficiently [5][6].

Core Viewpoint - The article discusses the newly released tax credit evaluation results for 2024 and outlines the procedures available for taxpayers who are dissatisfied with their evaluation results, including supplementary evaluations, re-evaluations, credit restoration, and reviews [1][2][4]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the conditions for non-evaluation have been lifted [1]. - Specific scenarios allowing for supplementary evaluations include cases where taxpayers were under investigation for tax violations, were audited, or had pending administrative reviews or lawsuits [2]. - Non-independent accounting branches and individual businesses using the general VAT calculation method can voluntarily apply for supplementary evaluations [2]. Group 2: Re-evaluation - Taxpayers can request a re-evaluation within the same year the tax credit evaluation results are published, with the application period ending on December 31 of that year [4]. - Taxpayers who have been under tax credit management for 12 months but did not participate in the annual evaluation due to dissatisfaction can also apply for a re-evaluation [4]. Group 3: Credit Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply for credit restoration [4]. - Eligible scenarios for credit restoration include late tax filings that have been rectified, full payment of taxes and penalties after a D-level credit rating, and the resolution of non-compliance issues [4]. - Specific conditions apply for bankrupt entities and those previously classified as major tax violators, requiring a clean record for a specified period before applying for restoration [4].

Core Viewpoint - The article discusses the procedures available for taxpayers who are dissatisfied with their tax credit evaluation results, specifically focusing on four key processes: supplementary evaluation, re-evaluation, restoration, and review [1]. Group 1: Supplementary Evaluation - Taxpayers can apply for a supplementary tax credit evaluation if they have objections to the current evaluation or if the reasons for not being evaluated have been resolved [2][4]. - Three specific scenarios allow for a supplementary evaluation: 1. If the taxpayer was under investigation for tax violations but the case is now closed 2. If the taxpayer was audited and found to have tax violations, but the case is still being processed 3. If the taxpayer has applied for administrative reconsideration or litigation that is still pending [2][4]. Group 2: Re-evaluation - Taxpayers who are already under tax credit management and disagree with their evaluation results can apply for a re-evaluation within the same year the results are published [7]. - The application period for re-evaluation is from the date of the evaluation result announcement until December 31 of that year [7]. Group 3: Restoration - Taxpayers who have committed credit violations but have taken corrective actions can apply to restore their tax credit [9]. - Eight specific scenarios qualify for restoration, including: 1. Late tax declarations or payments that have been rectified 2. Payment of taxes and penalties after a violation has been resolved 3. Restoration of normal status after fulfilling legal obligations 4. Compliance during bankruptcy proceedings 5. No new violations for 12 months after being classified as a major tax violation [10][11]. Group 4: Review - Taxpayers can request a review of their evaluation indicators if they have objections before the evaluation results are published [12]. - For example, if a taxpayer disagrees with the evaluation indicators for the year 2024, they can submit a review request in March 2025 [14].