会议要求，"十五五"时期全省税务系统要更好展现"大省税务新气象"，努力打造"政治强业务精、基础 实效能高、风气正活力足、勇创新争一流"的新时代江苏新税务。 2025年，江苏全年组织税费收入30351.9亿元，其中税收收入15801.6亿元，同比增长3.8%。全省支持科 技创新和制造业发展主要政策减税降费及退税3319.97亿元。江苏在全国率先实现水资源税"一键确 认"申报智能预填，率先推出社保非税信用预警，A级纳税人数量排名全国第一；"十四五"时期，江苏 累计征税收费超14.5万亿元，新增减税降费1万亿元，约占全国十分之一，在服务经济社会高质量发展 中贡献重要税务力量。 本报讯(记者王建朋)2月10日，全省税务工作会议在南京召开。会议总结2025年及"十四五"时期全省税 务工作，研究谋划"十五五"时期及2026年工作。 ...

Group 1 - The article outlines serious tax violations, including providing false materials to obtain tax benefits, fraudulent export tax refunds, and tax evasion exceeding 100,000 yuan or 10% of total tax obligations [2] - It describes behaviors that constitute refusal to fulfill tax obligations, such as failing to pay taxes, interest, and penalties within the specified timeframe, or using violence to obstruct tax audits [2] - The article also addresses issues of dishonesty and related responsibilities, including being classified as abnormal or missing taxpayers, and the consequences for responsible individuals in such cases [2] Group 2 - Taxpayers can apply for a review of their tax credit rating by filling out the Tax Payment Credit Review Application Form within a specified timeframe [3] - The article mentions that the tax credit management system will display the deduction indicators for 2025 by default, and taxpayers should address any dishonesty issues promptly [10] - It emphasizes that if dishonest behavior has not yet been recorded in the tax credit evaluation results, taxpayers do not need to apply for corrections, as tax authorities will update results based on the correction of dishonest behavior during annual evaluations [11]

Group 1 - The article emphasizes the importance of tax payment credit levels as a key reference for identifying reliable business partners, with A-level taxpayers representing the highest credit rating, indicating good compliance and creditworthiness [3][4]. - Tax authorities have made it easier for businesses to verify if their partners are A-level taxpayers by publishing relevant lists, which can be accessed through the National Taxation Administration's website [3][4]. - The steps to check the A-level taxpayer status include navigating to the National Taxation Administration's website, selecting the appropriate sections, and entering specific identification information to retrieve the taxpayer's credit status [4]. Group 2 - The article provides a detailed guide on how to access the A-level taxpayer list, highlighting the user-friendly process designed to facilitate verification for businesses [4]. - It mentions that the A-level taxpayer list is part of the tax credit management measures aimed at promoting transparency and encouraging compliance among businesses [3]. - The article serves as a reminder for businesses to utilize these resources to ensure they engage with credible partners, thereby reducing potential risks associated with tax compliance [3].

Core Viewpoint - The article discusses the tax implications of discounts and promotional sales, emphasizing the importance of correctly issuing invoices to ensure proper tax calculations [5][6][20]. Group 1: Tax on Discounts - When a taxpayer sells goods with a discount, if the sales amount and discount amount are clearly stated on the same invoice, the value-added tax (VAT) can be calculated based on the discounted sales amount [5]. - If the discount amount is only noted in the "remarks" section of the invoice, the full sales amount must be used for tax calculations [5]. Group 2: Promotional Sales - For promotional sales such as "buy one get one free," if they meet the criteria set by the tax authority, VAT can also be calculated based on the discounted sales amount [6]. - The total sales amount for bundled sales should be allocated based on the fair value of each item in the bundle [6]. Group 3: Tax Payment Timing - The timing of tax payment for advance payments depends on when the goods are shipped [7]. - For prepayments, tax is due on the day the goods are shipped, unless specified otherwise in a written contract [7]. Group 4: A-Level Taxpayer Incentives - A-level taxpayers receive several incentives, including public recognition, a higher starting score for the next year's credit rating, and the ability to apply for a larger quantity of VAT invoices at once [13][20]. - Continuous A-level status for three years allows taxpayers to access a green channel for tax matters and receive specialized assistance from tax authorities [15][20]. - Tax authorities have partnered with banks to offer credit loans with favorable rates to A-level taxpayers, facilitating business expansion [18][20].

Core Viewpoint - The article provides guidance on how to check the tax credit rating of a business and the criteria for being classified as an A-level taxpayer, emphasizing the importance of tax compliance for businesses in maintaining a good credit rating [2][4][7]. Group 1: Checking A-Level Taxpayer Status - Businesses can verify if a partner is an A-level taxpayer by accessing the list published by the tax authorities on the National Taxation Bureau's website [2]. - The A-level taxpayer list is updated monthly and includes businesses that have improved their rating through various evaluations [2]. Group 2: Querying Own Tax Credit Rating - Companies can check their own tax credit rating through the national unified electronic tax bureau, following specific operational steps [4]. Group 3: Criteria for Not Being Rated A-Level - Certain conditions disqualify businesses from being rated as A-level taxpayers, including: - Operating for less than three years [7]. - Having a previous year's rating of D [7]. - Reporting zero VAT for three consecutive months or a total of six months within the evaluation year [7]. - Failing to maintain proper accounting records as per national standards [7]. Group 4: Impact of Non-Punishment on Tax Credit Rating - If a business is not penalized by tax authorities under the "first violation not punished" policy, it does not affect their tax credit rating [7].

Group 1 - The article outlines the criteria for being classified as an A-level taxpayer, which includes achieving a score of over 90 in annual evaluation and not having certain negative conditions such as previous D-level ratings or serious tax violations [2][3] - Serious tax violations include providing false materials to obtain tax benefits, evading tax payments, and other significant illegal activities [2][3] - Taxpayers can apply for a review of their tax credit rating if they disagree with the evaluation results or if they have not participated in the evaluation for a full year [3][4] Group 2 - Taxpayers who meet the conditions for credit repair can apply for credit restoration before the next annual evaluation, and the tax authority will reassess their credit level based on the correction of violations [4] - The article provides a detailed example of how a general taxpayer should fill out the VAT tax declaration form when issuing both special and ordinary VAT invoices [10][12] - The example illustrates the calculation of sales amounts and corresponding tax amounts for both types of invoices, emphasizing the importance of accurate reporting [14][16] Group 3 - The article discusses common misconceptions regarding the VAT immediate refund policy for software products, clarifying that not all software products qualify for this policy [23][24] - It specifies that only software products registered with the relevant authorities and approved by the tax authority can enjoy the VAT immediate refund policy [26][27] - The article also clarifies that general taxpayers can benefit from the VAT immediate refund policy under certain conditions, while small-scale taxpayers are not eligible [29][30]