欢迎扫描下方二维码关注： 良好的纳税信用不仅是企业的"诚信名片"，更是参与市场竞争的必要条件和重要资质。随着《国家税务总局关于发布〈纳税缴费 信用管理办法〉的公告》的实施，纳税信用评价体系进一步完善。 今天，就来梳理下在日常生产经营中，哪些情形容易被扣分，以及对应的修复标准，助力大家守护好企业的"信用财富"！ 让我们一起来学习吧 PART 0 1 申报类扣分情形 0 1 未按规定期限办理纳税缴费申报 扣分明细： 纳税人缴费人存在逾期申报或逾期未申报的情形， 按月扣5分 。 修复标准： 3日内进行纠正，加5分； 3日后30日内纠正，涉及税费款2000元以下的加5分，其他加4分； 30日后90日内纠正，加3分；90日后纠正，加2分。 0 2 未按规定期限代扣代缴 扣分明细： 纳税人有逾期代扣代缴或逾期为代扣代缴行为， 按月扣5分 。 修复标准： 3日内进行纠正，加5分； 3日后30日内纠正，涉及税费款2000元以下的加5分，其他加4分； 30日后90日内纠正，加3分；90日后纠正，加2分 PART 0 2 01 未按规定期限填报财务报表 扣分明细： 纳税人存在逾期填报或逾期未填报财务报表的情形， 按次扣3分 。 ...

Core Insights - Compliance is fundamental for enterprises, and tax credit evaluation serves as a measure of compliance [1] Group 1: Tax Credit Evaluation Results - In 2024, Hubei Province reported 870,900 trustworthy taxpayers, an increase of 106,500 from 2023 [1] - The number of A-level taxpayers rose to 110,400, an increase of 13,500 from the previous year, indicating a growing atmosphere of lawful and honest tax payment [1] Group 2: Tax Administration Innovations - Hubei Provincial Taxation Bureau has implemented innovative measures such as tax law publicity, standardized tax enforcement, and positive credit incentives to enhance tax governance efficiency and stimulate enterprises' motivation for lawful tax payment [1] - A comprehensive risk information control system has been established to improve tax collection efficiency and reduce enforcement risks [1] Group 3: Incentives and Penalties - Tax authorities in Hubei provide differentiated services and management based on taxpayer credit levels, with trustworthy enterprises enjoying various conveniences and 41 joint incentive measures across 18 fields [2] - For untrustworthy enterprises, tax credit evaluation results are reported to relevant departments, recommending restrictions on D-level taxpayers in areas such as financing and project bidding [2] Group 4: Tax Credit Improvement - By the end of 2024, 16,000 newly established taxpayers achieved credit upgrades, and 89,100 taxpayers maintained A-level credit due to cumulative scoring improvements [2] - A total of 594,700 instances of tax credit repair or upgrades were recorded, demonstrating the effectiveness of the tax credit reminder mechanism [2]