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].

Core Viewpoint - The article discusses the recent announcement of the 2024 annual tax credit evaluation results and provides guidance on how taxpayers can check their evaluation results and apply for adjustments if necessary [1]. Summary by Sections How to Check Tax Credit Evaluation Results - Taxpayers can check their current tax credit evaluation results by logging into the electronic tax bureau, where the results will be displayed next to their company name [3]. - For detailed results and indicator specifics, taxpayers should navigate to the "Tax Credit Management" section after logging in, select the relevant year, and view the results and details [3]. Application for Re-evaluation - Taxpayers who disagree with their evaluation results can apply for a supplementary tax credit evaluation through their tax authority [4]. - Non-independent accounting branches can voluntarily participate in evaluations by applying for re-evaluation, and once they participate, they must adhere to the relevant tax credit management regulations during their existence [5]. - Individual businesses using the general VAT calculation method can also voluntarily apply for re-evaluation [5]. Tax Credit Repair Process - Since January 1, 2020, enterprises can repair their tax credit status by making credit commitments and correcting dishonest behaviors [6]. - Specific circumstances under which taxpayers can apply for tax credit repair are outlined in the relevant announcements [6]. Application Path for Adjusting Evaluation Results - To apply for a re-evaluation, taxpayers should go to the "Tax Credit Management" page, click on "Apply for Adjustment," select "Apply for Re-evaluation," fill out the form, and submit it after confirming the information is correct [8].

欢迎扫描下方二维码关注： 来源： 北京税务 供稿：北京顺义税务 造成发票损毁、遗失的。 4.未按规定进行纳税登记及账簿保管 5.有严重失信行为 如果您有以下严重失信行为的情形, 则会被直接判为D级: ♥ (1) 存在逃避缴纳税款、逃避追缴欠税、骗取 出口退税、虚开增值税专用发票等行为，经判决构 成涉税犯罪的。 四（2）存在前项所列行为，未构成犯罪，但偷税 (逃避缴纳税款) 金额10万元以上且占各税种应纳 税总额10%以上，或者存在逃避追缴欠税、骗取出 口退税、虚开增值税专用发票等税收违法行为，已 缴纳税款、滞纳金、罚款的。 匾（3）在规定期限内未按税务机关处理结论缴纳 或者足额缴纳税款、滞纳金和罚款的。 ▨（4）以暴力、威胁方法拒不缴纳税款或者拒 绝、阻挠税务机关依法实施税务稽查执法行为的。 拿 (5) 存在违反增值税发票管理规定或者违反其 他发票管理规定的行为，导致其他单位或者个人未 ତ (6) 提供虚假申报材料享受税收优惠政策的。 同 (7) 骗取国家出口退税款，被停止出口退 (免) 税资格未到期的。 未按照规定保管账簿、记账凭证以 及其他纳税资料的等；未按规定期限办 理税务登记或扣缴税款登记或变更税务 ...