欢迎扫描下方二维码关注： 系打印工月以纳优创为UDI, ▶ 不能按照国家统一的会计制度规定设置账簿, 并根据合法、有效凭证核算,向税务机关提 供准确税务资料的。 国 这13种情形直接判为D级 1 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; (2)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; -- 3 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; --- (② 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; the state of the suppo (5)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; -- 6 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; -- ------- 7 提供虚假材料,骗取税收优惠的; 8 骗取国家出口退税款,被停止出口退(免)税 资格未到期的; a to the first and the state of the states of the states of ...

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].

Core Points - The new tax credit management measures will include social insurance fees and non-tax revenues, impacting over 10 trillion yuan in income, aimed at enhancing corporate tax compliance and integrity [1][2] - The new measures will take effect on July 1, 2025, and will provide a more comprehensive evaluation of corporate credit status by incorporating timely reporting and payment of taxes and fees [1][2] - The evaluation system will maintain the existing credit levels (A, B, M, C, D) while optimizing scoring rules and increasing the flexibility for credit repair [3][4] Summary by Sections Tax Credit Management Measures - The State Taxation Administration has released the "Tax Payment Credit Management Measures," which will now include social insurance fees and non-tax revenues in the credit evaluation [1][2] - The total expected income from social insurance and non-tax revenues for 2024 is approximately 163.68 billion yuan, nearly equal to the national tax revenue [1] Corporate Responsibility and Compliance - The integration of social insurance fee payments into the credit evaluation is expected to enhance corporate social responsibility and compliance, promoting high-quality economic development [2] - The measures aim to create a unified credit evaluation system for taxes and social insurance, improving the scientific and standardized management of tax payment credit [2] Credit Evaluation Levels - The credit levels will remain the same, with A being the highest and D the lowest, based on annual evaluation scores [3] - Companies with good credit ratings (A, B) will benefit from incentives such as easier access to tax refunds and financing opportunities [3] Flexibility and Credit Repair - The new measures will allow for more leniency in credit scoring, particularly for social insurance fee payments, and will enhance the mechanisms for credit repair [4][5] - Companies can correct any credit-damaging behaviors within three days to fully restore their scores, and the repair standards have been adjusted to encourage timely corrections [5] Implementation and Future Outlook - The tax authorities will implement the new measures through extensive outreach and support services, with the first evaluation results expected in April 2026 [6] - The number of trustworthy taxpayers is projected to increase, with 41.27 million compliant taxpayers reported in 2024, marking a significant rise from the previous year [6]