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： | | 对纳税缴费信用评价为D级的 | | --- | --- | | | 经营主体,税务机关应当采取 哪些措施? | | | 245 | | | 有下列情形之一的经营主体,直接判为D级: | | P | (一)存在逃避追缴欠税、骗取出口退 | | | 税、虚开增值税专用发票、骗取留抵退 | | | 税等税收违法行为的; | | | (二)存在逃避缴纳税款、虚开增值税 | | | 专用发票以外的其他发票等违法行为被 | | | 移送公安机关或者被公安机关直接立案 | | | 查处的; | | | (三) 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 | | | 的; | | + | (四)在规定期限内未按税务机关处理 | | | 结论足额缴纳税款、利息、滞纳金和罚 | | | 款的; | | | (五)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; | | F | (六)违反发票管理法规,导致其他单 | | | 位或者个人未缴、少缴或者骗取税款 | | | 的; | | P | (七)提供 ...

Group 1 - The article discusses the criteria for classifying taxpaying entities into different credit levels, specifically highlighting the D-level classification for serious tax violations [3][4]. - It lists 13 specific scenarios that can lead to a D-level classification, including tax evasion, fraudulent tax refund claims, and failure to comply with tax authority decisions [3]. - The article also outlines the process for entities to appeal their tax credit rating, allowing them to apply for a review within specified timeframes [3]. Group 2 - The article mentions a specific tax policy for second-hand car dealers, allowing them to apply a reduced VAT rate of 0.5% instead of the standard 3% when selling second-hand vehicles [11]. - It defines second-hand vehicles as those that have completed registration and have not yet reached the mandatory scrapping standard, with the policy effective until December 31, 2027 [11].

Group 1 - The core requirement for a real estate development company to qualify as a "real estate development and operation taxpayer" is that the sum of the value-added tax sales and advance payments from real estate development must exceed 50% of the company's total value-added tax sales and advance payments over the previous 12 months [6] - If the operational period before applying for a tax refund is less than 12 months but more than 3 months, the actual operational data during that period will be used for the calculation [6] - Advance payments refer specifically to amounts received from pre-sales of self-developed real estate projects [6] Group 2 - To apply for a tax refund at the end of the period, the taxpayer's credit rating must be A or B [8] - The credit rating is determined based on the taxpayer's status at the time of submitting the tax refund application form to the tax authority [8] Group 3 - Companies that enjoy export tax exemptions and meet the conditions for a tax refund must first process the export tax exemption before applying for the tax refund [10] - The application process allows for simultaneous submission of both the export tax exemption and the tax refund application within the same VAT filing period, provided that the export sales eligible for exemption are zero, in which case a zero declaration for the exemption must be filed [10] Group 4 - Taxpayer credit ratings are crucial for businesses, as a low rating, particularly a D rating, can severely hinder operations [14] - Specific situations that can lead to a direct D rating include tax evasion, fraudulent tax refund claims, and failure to pay taxes or penalties as required [16][20] - The new tax credit management measures will take effect from July 1, 2025 [21]

Group 1 - The article discusses various services and goods subject to different tax rates, including sales of intangible assets, real estate, and transportation services [2][3] - It outlines the categories of services that are applicable for a 6% tax rate, such as telecommunications and real estate leasing [2] - The article emphasizes the importance of tax credit ratings for businesses, particularly the A-level rating, which is publicly available and incentivized by tax authorities [10][11][14] Group 2 - The process for businesses to check their tax credit rating is detailed, including steps to access the National Taxation Bureau's website and input necessary information [12][14] - The article highlights the significance of maintaining a good tax credit rating for businesses seeking partnerships and contracts [9][10] - It mentions that the A-level tax credit rating is updated monthly and is crucial for businesses to understand their standing in the market [11][14]

Group 1 - The company's factory buildings include inseparable ancillary equipment, which should be included in the property original value for property tax assessment [2] - When replacing old and unusable ancillary equipment, the value of the old equipment can be deducted from the property original value [3] - The land price must be included in the property original value for property tax purposes, regardless of accounting treatment [4] Group 2 - New taxpayers can confirm tax information through the electronic tax bureau by entering their unified social credit code and other required details [5] - After confirming tax information, new taxpayers can query their enterprise information through the electronic tax bureau [6] - Newly established companies typically involve various taxes, including value-added tax, corporate income tax, and individual income tax, depending on their business structure [7]

Group 1 - The article discusses a case where an individual discovered unauthorized salary payments from a construction company while only working in the restaurant industry, highlighting the issue of identity theft in employment records [2] - It provides guidance on how to check personal employment information through the personal income tax app, emphasizing the importance of verifying employment details [3][5] - The article outlines scenarios where employment information may be incorrect, including cases of identity theft and normal discrepancies due to administrative delays [7] Group 2 - It details the steps to take if one finds discrepancies in employment or income records, including how to file an appeal through the personal income tax app [8][12] - The article emphasizes the necessity of addressing both unauthorized employment and income discrepancies to avoid tax liabilities [15] - It advises users to keep documentation and ensure the accuracy of their appeal submissions to maintain tax credit integrity [15]

Group 1 - The article discusses the procedures for foreign trade enterprises to handle errors in export tax refund applications based on different scenarios [1][3][11] - Scenario one involves unsubmitted data, where enterprises can directly edit the details in the electronic tax bureau [1][2] - Scenario two addresses submitted data that has not yet been approved by the tax authority, requiring a withdrawal application before making corrections [3][6][9] - Scenario three pertains to submitted data that has been approved, allowing enterprises to make adjustments through the "Foreign Trade Enterprise Adjustment Declaration" function [11][12][14] Group 2 - The article outlines the specific steps for each scenario, including logging into the electronic tax bureau and navigating to the appropriate sections for editing or withdrawing applications [1][3][11] - For scenario two, it details the need to fill out a withdrawal form with specific information such as the reason for withdrawal and the original declaration details [5][6] - In scenario three, it emphasizes the importance of verifying information before submitting the adjustment declaration [13][14]

Core Viewpoint - The article provides practical guidance for export enterprises on how to handle export tax refund applications, including procedures for changing bank accounts and correcting erroneous data in tax declarations [1][3]. Group 1: Export Tax Refund Application Procedures - Export enterprises can apply for export tax refunds even if the application is submitted after the export has occurred, provided that all necessary documentation is complete [1]. - If a company changes its bank account, it must update the tax authority with the new bank account information to ensure accurate processing of tax refunds [1]. - In cases where the export declaration data is incorrect, companies have several options to rectify the situation depending on the status of their application [3]. Group 2: Handling Export Declaration Issues - For exported goods that consist of multiple components but need to be declared under a single product name, companies must report the relationship between different product names and measurement units to the tax authority for confirmation before applying for tax refunds [3]. - If the export declaration data has not been formally submitted, companies can cancel the submission and regenerate the data through the new electronic tax bureau [3]. - If the data has been submitted but not yet approved, companies can withdraw the application using the appropriate forms [3]. Group 3: Tax Credit Management - Companies with unutilized VAT credits or other specific conditions can still maintain their A-level tax credit rating despite having zero VAT payable for consecutive months [9]. - A-level rated companies enjoy various benefits, including higher market credibility and priority in tax refund processing [9].

Core Viewpoint - The article discusses the implications of tax credit management and the benefits of maintaining a high tax credit rating for businesses, particularly focusing on the A-level rating and its associated advantages [8]. Group 1: Tax Credit Management - Businesses with unutilized VAT credits or additional deductions that result in zero VAT payable for three consecutive months or a cumulative six months will not be affected in their A-level rating assessment [8]. - Companies with a B-level tax credit score of 90 or above can apply for a re-evaluation to achieve an A-level rating, even if they have a "zero declaration" due to unutilized credits [8]. Group 2: Benefits of A-Level Rating - A-level rated companies enjoy high market credibility as they are publicly announced, which enhances their reputation [8]. - A-level companies can request invoices as needed and will see an increase in their score by one point in the following year, with continuous A ratings allowing for further accumulation of points [8]. - Companies maintaining an A rating for three consecutive years can access a green channel for tax handling, and A-level export enterprises are prioritized for export tax refunds [8]. Group 3: Tax Incentives - The ability to apply for VAT credit refunds and immediate tax incentives is not restricted by the tax credit rating level [9].