Core Viewpoint - The article discusses the implementation of fully digital electronic invoices (referred to as "digital invoices") in China, which will be officially promoted nationwide starting December 1, 2024, as per the announcement by the State Taxation Administration [10]. Group 1: Digital Invoices Implementation - The State Taxation Administration has mandated the use of digital invoices, which will require taxpayers to confirm the purpose of invoices through their digital tax accounts for various transactions such as deductions and export tax refunds [10]. - Taxpayers must select invoice types, numbers, and statuses to query and confirm the purposes of invoices, which can be done individually or in batches [10][11]. - The system will automatically pre-fill the statistical results of confirmed invoices into tax declaration forms, streamlining the reporting process for taxpayers [10]. Group 2: Taxpayer Responsibilities - Taxpayers who fail to submit tax declarations within the stipulated time may be classified as "abnormal taxpayers" by the tax authority, leading to the suspension of their invoice usage [9]. - If a taxpayer has not submitted any tax declarations for three consecutive months, the tax authority will automatically recognize them as an abnormal taxpayer [9].

Group 1 - The article discusses the consequences of being classified as a non-compliant taxpayer, including public announcements by tax authorities and restrictions on invoice usage [3][4] - Taxpayers identified as non-compliant will have their tax registration certificates invalidated after three months, and their credit rating will be downgraded to D level [3][4] - Non-compliant taxpayers will face restrictions on export tax refunds and may have their tax debts pursued by tax authorities [4] Group 2 - Taxpayers can automatically regain compliant status by rectifying overdue declarations and paying fines without needing to apply for reinstatement [4] - The article emphasizes the importance of tax compliance to avoid being classified as a non-compliant taxpayer and the subsequent negative impacts [4]

Core Viewpoint - The article discusses the implications of being classified as a "non-normal taxpayer" and the process for credit repair, emphasizing that such entities are automatically rated as D-level and cannot be upgraded to A-level even after rectification [1][4]. Non-Normal Taxpayer Classification - Entities recognized as non-normal taxpayers are directly assigned a D-level credit rating [1]. - If individuals responsible for the non-normal status register a new entity afterward, that new entity is also rated as D-level [1]. Credit Repair Process - Taxpayers with recorded credit violations can apply for credit repair by submitting a "Tax Payment Credit Repair Application Form" to the tax authority before the annual evaluation [1][4]. - The tax authority will reassess the credit rating within 15 working days of receiving the application, but the highest rating achievable post-repair is still D-level [1][4]. Consequences of Non-Normal Status - Taxpayers who fail to submit tax declarations for three consecutive months are automatically classified as non-normal, leading to the suspension of their invoice usage [2]. - Non-normal taxpayers face penalties and must pay fines for overdue declarations, but their non-normal status can be lifted automatically upon compliance [3]. Distinction Between Credit Repair and Re-evaluation - Credit repair requires that the taxpayer has no objections to the annual evaluation results and must submit the repair application with a commitment [4]. - If there are disputes regarding the credit evaluation, a re-evaluation must be conducted before applying for credit repair [4]. Measures Taken by Tax Authorities - Tax authorities will implement various measures against entities rated as D-level due to non-normal status, including restrictions on invoice usage and limitations on tax benefits [4].

Group 1 - The article emphasizes the importance of timely tax declaration to avoid being classified as a "non-regular taxpayer," which can lead to restrictions on invoice usage and affect normal business operations [3][4] - Companies that are classified as "non-regular taxpayers" will face public announcements and potential limitations on their business activities, including the inability to issue invoices [3][4] - To resolve the "non-regular taxpayer" status, companies must log into the electronic tax bureau, pay overdue penalties, and complete supplementary declarations [3][4] Group 2 - After resolving the "non-regular taxpayer" status, companies are reminded to submit their invoices on time to maintain compliance [4] - The article references specific policies and guidelines from the National Taxation Bureau regarding tax management and compliance [4][10]

Core Viewpoint - The article discusses the process for taxpayers to resolve their status as "non-compliant taxpayers" in the new electronic tax system, emphasizing the importance of timely tax declaration and compliance with tax obligations [2][4]. Group 1: Definition and Implications of Non-Compliant Taxpayers - Non-compliant taxpayers are those who fail to declare taxes for three consecutive months, leading to automatic classification as non-compliant by the tax system, which results in the suspension of invoice usage and potential tax collection actions [2][3]. - Tax authorities will pursue tax payments and penalties from non-compliant taxpayers according to tax collection laws [3]. Group 2: Steps to Resolve Non-Compliant Status - To restore compliance, taxpayers must rectify their overdue declarations, pay any penalties, and submit the necessary tax declarations [4]. - After the cancellation of non-compliant status, previously suspended invoices and documents will be restored to normal status, allowing for regular business operations [5]. Group 3: Operational Steps in the New Electronic Tax System - Taxpayers can initiate the resolution process by logging into the new electronic tax system and navigating to the "non-compliant status resolution" feature [6]. - The first step involves submitting a batch zero declaration for applicable tax types under the "tax declaration and payment" section [7]. - If there are unresolved issues, the system will prompt the taxpayer with details, allowing them to address any overdue declarations or violations [9]. - If no unresolved issues exist, the system will confirm the successful cancellation of non-compliant status, enabling the download of the relevant notification document [10]. - For non-compliant statuses established before December 20, 2022, taxpayers must visit the tax service hall for resolution [12].