欢迎扫描下方二维码关注： 我公司刚刚完成破产重整，现在企业纳税缴费信用评级为D级，我应该如何申请信用修复呢？ 具体适用条件？ 申请按破产重整企业适用的修复标准开展修复需要提供什么材料？ 破产重整企业适用的修复标准是什么？ 自2025年7月1日起施行的《国家税务总局关于发布<纳税缴费信用管理办法>的公告》（国家税务总局公 告2025年第12号）针对破产重整企业的信用修复做出了明确的规定，我们一起来看看吧！ Q 企业进入破产重整或者和解程序后，该企业或者其管理人已依法缴纳税费款、利息、滞纳金、罚款，并纠正相关纳税缴费失信 行为的，可以申请按照破产重整企业适用的修复标准开展信用修复。 A Q 申请按照破产重整企业适用的修复标准开展信用修复的，应当提供人民法院批准的重整计划或者认可的和解协议。 A Q 1. 对于未按规定期限办理税费申报、代扣代缴等21项失信行为，符合修复条件的破产重整企业或其管理人申请纳税缴费信用修 复时，扣分指标修复标准视同3日内纠正。 2. 对于部分纳税信用直接判为D级的严重失信行为，符合修复条件的破产重整企业或其管理人申请纳税缴费信用修复时，修复 标准不受申请前连续一段时间没有新增纳税缴费失信 ...

欢迎扫描下方二维码关注： 今天 渝小税这就为你一一梳理 让你心里明明白白 PART.01 法定代表人 权限范围： 法定代表人是企业税务风险的 最终责任人 ，默认拥有 全部权限 ，可登录电子税务局办理申报、缴款、开票等业 务，同时还能设置办税人员，需要特别注意的是： 务必时刻关注办税人员的变动情况，切实筑牢企业税务安全防线。 关联方式： 法定代表人由系统 自动 与在税务机关完成身份信息报告的企业建立关联关系， 法定代表人首先完成 自然人用户 注 册后，即可在登录界面选择 企业业务 进行登录。 在电子税务局办理业务时 你是否对各种身份感到很懵？ 法定代表人 、 财务负责人 、 办税人员 、 开票员 ，这些身 份到底有啥区别？各自又有哪 些权限？ PART.02 财务负责人 权限范围： 财务负责人默认拥有 全部权限 ，可登录电子税务局办理申报、缴款、开票等业务，同时还能设置办税人员，是企业 财务部门的管理者。 关联方式： 财务负责人需要通过电子税务局自然人业务入口登录，在"我的信息"-"账户中心"-"企业授权管理"-" 待确认授权 " 中确认授权 ，系统会 自动 将其与企业建立关联关系。只要财务负责人完成自然人用户 ...

欢迎扫描下方二维码关注： 人力资源社会保障部 财政部 国家税务总局 金融监管总局 中国证监会 关于领取个人养老金有关问题的通知 发布日期：2025-08-19 来源：养老保险司 人社部发〔2025〕39号 各省、自治区、直辖市及新疆生产建设兵团人力资源社会保障厅（局）、财政厅（局）， 国家税务总局各省、自治区、直辖市、计划单列市税务局，各 金融监管局、证监局： 为贯彻落实《国务院办公厅关于推动个人养老金发展的意见》（国办发〔2022〕7号）和《人力资源社会保障部 财政部 国家税务总局 金融监管总 局 中国证监会关于全面实施个人养老金制度的通知》（人社部发〔2024〕87号），丰富个人养老金领取条件，满足参加人多样化领取需求，现就领取个 人养老金有关事项通知如下： 一、 参加人达到下列条件之一的，可以领取个人养老金： （一）达到领取基本养老金年龄； （二）完全丧失劳动能力； （三）出国（境）定居； （四）申请领取个人养老金之日前12个月内，本人或配偶、未成年子女发生的与基本医保相关的医药费用支出，扣除医保报销后个人负担（指医保 目录范围内的自付部分）累计超过本省（自治区、直辖市）上一年度居民人均可支配收入的； ...

欢迎扫描下方二维码关注： 近期，有小伙伴们来咨询运费支出有哪些涉税知识点需要关注，运费支出同企业日常购销活动息息相关， 下面，就跟着申税小微一起通过几个问答来梳理学习下吧！ 与货物运输公司签订的运输合同，以及委托快递公司进行配送，这两种运费发票税率为什么不一样？ 签订货物运输合同，属于提供 交通运输服务 ，税率为9%；提供快递收派服务，属于 物流辅助服务 中的一种，所以税率为6%。 提示：物流辅助服务，包括航空服务、港口码头服务、货运客运场站服务、打捞救助服务、装卸搬运服务、仓储服务和收派服务。 发票备注栏如何规范填写？ 增值税一般纳税人提供货物运输服务，使用增值税专用发票和增值税普通发票，开具发票时应将 起运地、到达地、车种车号 以及 运 输货物信息 等内容填写在 发票备注栏 中，如内容较多可另附清单。 所有的运费支出都可以在企业所得税税前扣除吗？ 问题二 图片 问题三 图片 问题一 图片 答 答 答 按照企业所得税税前扣除原则，企业"实际发⽣"的与取得收⼊"有关的、合理的"⽀出并取得符合规定的凭证，准予在计算应纳税 所得额时扣除。因此，在⽇常销售活动中发⽣的运费准予按规定税前扣除。 所有的运费发票都能抵扣 ...

Core Viewpoint - The article discusses the new standards and procedures for tax credit repair, detailing the scoring system for various tax-related infractions and the corresponding corrective actions that can be taken within specified timeframes [2][3][4]. Summary by Sections Tax Credit Repair Scenarios - The article outlines different scenarios for tax credit repair, including the scoring deductions for various infractions such as failure to report taxes, late tax filings, and improper tax deductions. The scoring system ranges from 5 points for serious infractions to 1 point for minor issues, with specific timeframes for correction [2][3][4][5]. Scoring System - The scoring system is categorized based on the timing of the correction: - Corrections made within 3 days result in full points (5 points for major infractions). - Corrections made between 3 to 30 days incur a deduction of 2 to 4 points. - Corrections made between 30 to 90 days incur a deduction of 1 to 3 points. - Corrections made after 90 days incur the highest deductions [2][3][4][5][6]. Specific Infractions and Deductions - Specific infractions include: - Failure to file tax returns on time (deduction of 5 points). - Failure to report cross-regional tax matters (deduction of 3 points). - Late registration for VAT taxpayer status (deduction of 5 points) [3][4][5][6]. Repair Conditions - The article specifies conditions under which tax credit repair can be applied, including the requirement for continuous compliance for a specified period (e.g., 6 months without new infractions) before a taxpayer can apply for a credit repair [8][12][18]. Direct Judgment and Repair - Taxpayers who are directly judged as non-compliant (D grade) can apply for credit repair after fulfilling certain conditions, but they cannot be rated as A grade even after compliance [4][12][18]. Conclusion - The new standards aim to encourage timely compliance with tax obligations and provide a structured approach for taxpayers to rectify past infractions while maintaining a clear scoring system for accountability [2][3][4][5].

Core Viewpoint - The article outlines the process for taxpayers to restore their tax credit after correcting any tax payment misconduct, as per the announcement by the State Taxation Administration regarding the "Tax Payment Credit Management Measures" effective from July 1, 2025 [1][10]. Group 1: Steps for Tax Credit Restoration - Step 1: Log into the electronic tax bureau, navigate to "Tax Payment" and select "Tax Credit Management" [1]. - Step 2: In the "Tax Credit Management" interface, click on "Evaluation Year" to view the tax credit evaluation status and deduction details for different years [2]. - Step 3: Click on "Apply Adjustment," where the system will automatically recommend eligible services based on the current year's credit evaluation. Select the reason for restoration and submit the application [2][3]. - Step 4: After submission, wait for the tax authority's review. The progress can be checked in the "Tax Information Query" section [3]. Group 2: Important Dates and Regulations - The "Tax Payment Credit Management Measures" will be implemented starting July 1, 2025, as per the announcement by the State Taxation Administration [10]. - Common evaluation indicators for tax credit include failure to submit tax declarations on time, which is penalized with points deducted from the credit score [11].

Core Viewpoint - The "Tax Payment Credit Management Measures" will be implemented starting from July 1, 2025, focusing on the scope and standards for tax payment credit restoration [2]. Summary by Relevant Sections Restoration Scenarios and Standards - Various scenarios for credit restoration are outlined, including failure to file tax returns on time, failure to withhold taxes, and failure to submit financial statements. Each scenario has specific point deductions and restoration criteria based on the time taken to correct the issue [3][4]. - For instance, failing to file tax returns on time incurs a deduction of 5 points, with additional penalties based on the amount involved. Restoration can occur within specified time frames, with different point recovery values depending on how quickly the issue is rectified [3][4]. Point Deduction and Restoration Criteria - The document specifies a detailed table of point deductions for various infractions, such as failing to report or pay taxes, with penalties ranging from 1 to 22 points depending on the severity of the infraction [3][4]. - Restoration of credit can occur if the entity corrects the infraction and has no new records of tax payment misconduct for a specified period, with the maximum restoration points capped at 11 [4][5]. Special Conditions for Bankruptcy and Management - Special provisions are made for bankrupt entities or their managers applying for credit restoration, where the deduction standards are treated as if corrected within 3 days, and direct penalties are not subject to the condition of having no new misconduct records [5]. Additional Notes - The document emphasizes that if the last day for correction falls on a legal holiday, the deadline extends to the next business day [5]. Source - The information is sourced from the Xinjiang Taxation Bureau [6][7].

Group 1 - The new Mineral Resources Law will be implemented starting July 1, 2025, emphasizing support for strategic mineral resources exploration, extraction, trade, and reserves to enhance capacity and optimize the industry [1] - The National Development and Reform Commission (NDRC) and the National Energy Administration have announced reforms to improve the "getting electricity" service level, effective from July 1 [2][3] - The NDRC has issued a notice to reduce the baseline service fees for credit report inquiries by commercial banks and other institutions, expected to save users approximately 1.1 billion annually starting July 1 [4] Group 2 - The "Tax Payment Credit Management Measures" will take effect on July 1, enhancing the standards for correcting minor credit violations and establishing a gradual repair mechanism for unpaid taxes [5][6] - The new "Management Measures for Information Disclosure of Listed Companies" will be implemented on July 1, requiring companies to disclose significant risk factors that may adversely affect their core competitiveness and future development [7] Group 3 - A notification regarding the application of drug traceability codes in medical insurance and work injury insurance will be effective from July 1, requiring sales to scan codes for insurance fund settlements [8][9] - The "Labor Ability Appraisal Management Measures" will be implemented on July 1, focusing on convenience for applicants and reducing redundant submission of materials [10][11] Group 4 - The announcement to regulate new psychoactive substances, including nicotine-like substances, will take effect on July 1, aiming to prevent abuse and combat related criminal activities [12] - The Ministry of Finance has announced that Dalian and Hubei will implement a tax refund policy for overseas travelers starting July 1 [14][15] Group 5 - The new regulations for military recruitment in Tianjin will take effect on July 1, ensuring that new recruits enjoy benefits from the date of approval for enlistment [17][18] - The "Shanxi Province Rural Revitalization Promotion Regulations" will be effective from July 1, encouraging cooperation between farmers and agricultural enterprises to share value-added benefits [19][20] Group 6 - The "Zhejiang Province Urban Community Renewal Regulations" will be implemented on July 1, focusing on the orderly layout of public spaces and promoting minor renovations [22][23] - The "Hubei Province Heroes and Martyrs Protection Regulations" will take effect on July 1, protecting the environment and atmosphere of memorial sites [24][25] Group 7 - New regulations in Guangdong prohibit the forced purchase of school uniforms for students, effective from July 1 [26][27] - The "Hainan Province Measures for Strictly Regulating Administrative Inspections of Enterprises" will be implemented on July 1, aiming to reduce excessive inspections [28][29] Group 8 - The "Chongqing Parking Management Regulations" will take effect on July 1, mandating a minimum of 15 minutes of free parking time in government-regulated parking lots [30][31]

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, which includes evaluation indicators for common social security payment behaviors to encourage taxpayers to enhance their awareness of lawful and honest tax payment [3]. Summary by Sections Repair Methods - Two scenarios for credit repair are outlined: 1. If the dishonest behavior has been included in the tax credit evaluation results, the business entity can apply for credit repair before the annual evaluation of the next year by filling out the "Tax Payment Credit Repair Application Form" [5]. 2. If the dishonest behavior has not yet been included, there is no need for an application; the tax authority will update the results based on the correction of the dishonest behavior during the annual evaluation [5]. Common Deduction Behaviors and Credit Repair Timing - Common deduction behaviors and their corresponding credit repair points are detailed: - Failure to file tax returns on time results in a deduction of 5 points. - Correcting within 3 days earns +5 points. - Correcting between 3 to 30 days earns +5 points. - If the tax amount is less than 2000 yuan, correcting within 30 days earns +4 points; if more, it earns +3 points for correction within 90 days and +2 points after 90 days [6][8]. Example of Credit Repair Calculation - An example is provided for Company A, which had a social security payment due of 300,000 yuan with a deadline of August 15. Due to financial constraints, the company planned to make payments in four installments. The repair points for each installment are calculated based on the timing of the payments [7][9]. - The total repair points for Company A are calculated as follows: - Payment on August 18: 2.5 points - Payment on September 9: 0.8 points - Payment on October 23: 0.6 points - Payment on December 9: 0.2 points - Thus, the final score after deductions is 0.9 points [9]. Conclusion - The article emphasizes that compliant taxpayers will enjoy policy benefits, while those who are dishonest will face difficulties. It highlights the importance of lawful tax payment and compliance for sustainable business operations [10].