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企业必看!纳税信用常见扣分情况有哪些?
蓝色柳林财税室· 2025-11-22 01:22
Core Viewpoint - Good tax credit is not only an "integrity card" for companies but also a necessary condition and important qualification for market competition. The implementation of the "Tax Payment Credit Management Measures" by the State Administration of Taxation further improves the tax credit evaluation system [2]. Group 1: Scenarios Leading to Point Deductions - Failure to submit tax payment declarations within the stipulated time results in a monthly deduction of 5 points for taxpayers [5]. - Failure to withhold or pay taxes on time also incurs a monthly deduction of 5 points [7]. - Late submission of financial statements results in a deduction of 3 points per instance [9]. - Failure to report financial accounting systems or financial processing methods within 15 days leads to a deduction of 3 points [10]. - Not reporting the opening or change of bank accounts to the tax authority within 15 days results in a one-time deduction of 5 points [12]. - Not reporting all bank accounts to the tax authority results in a one-time deduction of 11 points [14]. Group 2: Repair Standards for Deductions - Corrections made within 3 days can recover points, with varying recovery amounts depending on the time taken for correction [6][8][11][13][15]. - For tax payment deductions, corrections made within 3 days can recover points based on the payment ratio for that period, with decreasing recovery amounts for longer correction times [16][18][21]. Group 3: Tax Payment Deduction Scenarios - If a taxpayer owes tax or late fees below 50,000 yuan, a one-time deduction of 5 points is applied [15]. - For amounts between 50,000 yuan and 1 million yuan, a one-time deduction of 11 points is applied [17]. - For amounts exceeding 1 million yuan, a one-time deduction of 22 points is applied [19]. Group 4: Credit Management Tips - Set calendar reminders for tax declarations and utilize online platforms for submissions [22]. - Conduct monthly self-checks to ensure all declarations, payments, and document submissions are completed [23].
湖北2024年守信纳税人达87.09万户
Chang Jiang Shang Bao· 2025-07-29 23:39
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]