欢迎扫描下方二维码关注： ………… [ 那就去银行贷款。我之前失注到 一种额度高、审批速度快，以纳 税信用为基础的贷款产品，你去 银行申请。 (e 2 B 第二天 老板，我去银行申请了，咱们的贷 款申请被拒了。 ● la ● A 什么原因呢? 2 40 银行客户经理说『这类贷款产品，纳税 数费信用是硬门槛" 。咱们公司的纳赛 缴费信用级别为O级，不符合该产费 求的纳税缴费信用O级、B级申批系 件。 我们的纳税缴费信用怎么会是O级 呢？ 如果申请不了这种纳税缴费信 四代韵就口能进株去年相信息了 r T 用负氛ዱ兴能延许玄抵押贷新了 时间成本和资金压力就会增加不 ·少。赶快分析一下原因，彻底整 改। 这个主要是我们的涉税资料扫集带 后，代账公司来不及申报，造成了 多次逾期申报，导致纳税缴费信用 被坏 被扣分。 0 看来代账只是辅助，主体责任终究在自己。 我们要加强涉税数据的"日清月结" 以及和 代账公司的良性互动才行，他到我期期报， 争取早日把纳税缴费信用级别由O转A。 政策小贴士 根据《纳税缴费信用管理办法》（国家 I 税务总局公告2025年第12号）文件: l 1. 纳税缴费信用级别设A、B、M、C、D五 l ...

欢迎扫描下方二维码关注： 单的激励措施。 可以在 国家税务总局网站 进行A级名单查询： 1 打开 "国家税务总局" 网站， 点击 【纳税服务】 栏目。 2 点击 【纳税缴费信用A级 纳税人名单】 3 点击 对应省份 4 输入 纳税人识别号 （统一社会信用代码）、 纳税人名称、评价年度等信息， 点击提交。 5 如果纳税缴费信用级别为A级，系统会显示该纳税人的相关信息，若无其相关信息，则表明不是A级。 业务审核丨 国家税务总局陕西省税务局纳税服务处 编辑 丨谷雨 如何确认 合作伙伴的纳税缴费 信用级别为 A 级？ 想要找靠谱的合作伙伴，纳税缴费信用级别绝对是关键参考维度之一！其中，A级纳税人作为纳税缴费信用评价中的最 高级别，代表着经营主体依法纳税、信用良好的优质资质。为了方便大家精准核实合作方是否属于A级纳税人，税务机关已 按规定主动公布相关名单。接下来带你详细拆解查询步骤，赶紧收藏起来备用吧！ 根据《纳税缴费信用管理办法》规定： 对纳税缴费信用评价为A级的经营主体，税务机关予以主动向社会公布A级名 校审丨一休、华正菊 审核丨王博 来源 陕西税务 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， ...

Core Viewpoint - Companies must file tax returns even if there is no business income, and this includes zero reporting to maintain compliance with tax regulations [4][6]. Tax Reporting Requirements - According to the Tax Collection and Administration Law of the People's Republic of China, taxpayers are required to submit tax returns and financial statements truthfully within the specified deadlines [4]. - Zero reporting must include filling out all applicable items on the tax return as "0" and submitting it on time [6]. Consequences of Non-Compliance - Failure to submit tax returns on time can negatively impact a company's credit rating and may result in fines [6]. - Companies must continue to submit financial statements even during periods of zero income [6]. - Long-term zero reporting without valid reasons may lead to increased scrutiny from tax authorities [6]. Deductible Advertising and Promotion Expenses - Companies can deduct advertising and promotional expenses up to 15% of their annual sales revenue, with any excess being carried forward to future tax years [11]. - For specific industries like cosmetics, the deductible limit is increased to 30% of sales revenue [11]. - Tobacco companies are not allowed to deduct advertising and promotional expenses from taxable income [12]. Tax Credit Rating System - The tax credit rating system categorizes companies into five levels: A, B, M, C, and D, based on their annual evaluation scores [14]. - Level A indicates a score of 90 or above, while level D indicates a score below 40 or serious credit violations [14].

Core Viewpoint - The article discusses the implementation of the "Tax Payment Credit Management Measures" starting from July 1, 2025, which categorizes taxpayers into five credit levels (A, B, M, C, D) and outlines the incentives for A-level taxpayers [6][7]. Group 1: Taxpayer Credit Levels - Taxpayer credit levels are classified as A, B, M, C, and D based on annual evaluation scores [6]. - A-level taxpayers are those with scores above 90, while B-level taxpayers score between 70 and 90 [7]. Group 2: Incentives for A-Level Taxpayers - A-level taxpayers will receive various incentives, including public recognition and the ability to increase their score by 1 point for consecutive A-level evaluations, with a maximum score of 100 [8]. - They can also receive up to three months' worth of VAT invoices at once and can apply for digital electronic invoices as needed [8][10]. - Continuous A-level status for three years allows for additional benefits, such as a green channel for tax matters and specialized assistance from tax authorities [8][10].

Group 1 - The article discusses the personal income tax withholding regulations for students earning income during summer internships and new graduates starting their first jobs [2][8]. - For full-time students receiving labor remuneration, the tax withholding can be calculated using the cumulative withholding method as per the National Taxation Administration's announcement [2][4]. - The cumulative deduction for expenses is calculated as 5000 yuan/month multiplied by the number of months from the start of the internship to the current month [3][8]. Group 2 - The withholding tax rate and quick deduction amounts are specified in a table, with rates ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [5][12]. - An example is provided where a student named Xiao Li does not need to pay tax on a labor remuneration of 4,000 yuan after deducting the 5,000 yuan expense threshold [7][9]. - New graduates can also apply the same cumulative deduction method for their first salary, allowing for a deduction of 35,000 yuan for the first seven months of the year [10][14].