欢迎扫描下方二维码关注： 来源 天津税务 欢迎扫描下方二维码关注： 制作： 天津市税务局 纳税服务和宣传中心 编发：天津税务 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，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 业务概述 纳税信用复核 是指纳税人对指标评价情况有异议的,可在评价年度次年 3月份填写《纳税信用复评(核)申请表》,向主管税务 机关提出复核,主管税务机关在开展年度评价时进行审核 调整,并向纳税人提供复核情况的自我查询服务。 纳税信用复评 是指纳税人对纳税信用评价结果有异议可 在纳税信用评价结果确定的当年内,填写 《纳税信用复评(核)申请表》,向主管 税务机关申请复评。 功能路径 【我要办税】 -【纳税信用】 -【纳税信用管理】 场層办球 通过首页搜索栏输入关键字查找出的"纳税信用管理" 进入 操作步骤 01 纳税信用复核 第一步 进入纳税信用管理页面,系统展示当前年度纳税信用 评价情况。对于符合复核条件的, 可点击右上角【申 请调整 】按钮。 者多 ...

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].