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Announcement on matters related to tax credit repair




State Administration of Taxation

Announcement on matters related to tax credit repair

In order to encourage and guide taxpayers to enhance the awareness of paying taxes in good faith,Take the initiative to correct tax dishonesty,According to the Guiding Opinions of The General Office of the State Council on Accelerating the Construction of the Social Credit System and Building a New Credit-based Supervision Mechanism (GuoChangfa [2019] No. 35),The following is the announcement on matters related to tax credit repair:

(1) Enterprise taxpayers included in tax credit management, who meet one of the following conditions, may apply for tax credit repair to the competent tax authorities within the prescribed time limit。

(1) The taxpayer has failed to complete the tax return, tax payment, information filing and other matters within the statutory time limit and has made up for it。

(2) Taxpayers who fail to pay or pay taxes, late fees and fines in full according to the conclusion of the tax authorities, and do not constitute a crime, and whose tax credit level is directly judged as Class D, pay or make up the full amount within 60 days after the expiration of the time limit specified in the conclusion of the tax authorities。

(3) The taxpayer performs the corresponding legal obligations and the tax authorities remove the abnormal household status according to law。

See Annex 1 for the Scope and standard of Tax credit repair。

(2) Meet the conditions listed in item (1) of Article 1 of this announcement and the dishonest behavior has been included in the tax credit evaluation,The taxpayer may apply to the competent tax authority for credit repair before the end of the next year when the dishonest behavior is included in the dishonest record by the tax authority,The tax authority shall adjust the score of the tax credit evaluation index in accordance with the Scope and Standard of Tax Credit Repair,Re-evaluate the taxpayer's credit rating;Meeting the conditions listed in item (1) of Article 1 of this announcement, but the dishonest behavior has not been included in the tax credit evaluation,Taxpayers do not need to apply,The tax authority shall adjust the score of the taxpayer's tax credit evaluation index and conduct tax credit evaluation in accordance with the Scope and Standard of Tax Credit Repair。

Meet the conditions listed in items (2) and (3) of Article 1 of this announcement,The taxpayer may apply to the competent tax authority before the end of the following year when the tax credit is directly awarded to Class D,The tax authorities adjust the status of the tax credit evaluation index according to the rectification of the taxpayer's dishonest behavior,Re-evaluate the taxpayer's tax credit rating,But shall not be evaluated as A grade。

Tax credit repair can only be applied for once in a tax year。The tax year begins on January 1 and ends on December 31。

A taxpayer whose tax credit level is no longer level D after tax credit repair, whose directly responsible person is registered or other taxpayers who are responsible for business were previously associated with Level D, may apply to the competent tax authorities to remove the tax credit level D association。

Iii. Taxpayers who need to submit an application for tax credit repair to the competent tax authorities shall fill out the Application Form for Tax Credit Repair (Annex 2) and make a commitment to correct the authenticity of the dishonest behavior。

Where the tax authority finds that the taxpayer has made false promises, it shall cancel the corresponding tax credit repair and deduct points in accordance with the Tax Credit Evaluation Index and Evaluation Method (Trial) Adjustment Table (Annex 3)。

4. The competent tax authorities shall complete the review within 15 working days from the date of accepting the application for tax credit repair, and feedback the result of credit repair to the taxpayer。

After the completion of the tax credit repair, the taxpayer shall apply the corresponding tax policies and management service measures according to the tax credit level after the repair, and the tax policies and management service measures previously applied shall not be retroactively adjusted。

This announcement shall take effect as of January 1, 2020。

Hereby announce。