Recently, the State Administration of Taxation issued the announcement on matters related to tax credit repair, which made it clear that from January 1 next year, there are 19 kinds of tax credit repair for enterprise taxpayers included in tax credit management by making credit commitments and correcting dishonesty. Which 19 kinds of tax dishonesty can be repaired? How to apply?
1、 Which of the 19 types of tax dishonesty can be repaired?
Credit repair is not a simple 'whitewashing record', nor is it a simple 'exit punishment'. According to the principle of limited repair, Article 1 of the announcement defines 19 kinds of tax credit dishonesty with minor circumstances or no serious social impact, and the corresponding repair conditions, including 15 items of failure to handle tax declaration, tax payment, data filing, etc. within the specified time limit, and 4 items of direct judgment of level D. Judging from the tax credit evaluation in previous years, the above situations have high deduction frequency and involve a large range of taxpayers. After the implementation of the announcement, qualified taxpayers can apply to the tax authorities for tax credit restoration.
2、 What are the conditions for the restoration of tax dishonesty?
The premise of carrying out tax credit repair is to correct dishonesty. Taxpayers shall correct their dishonesty within the specified time limit before they can apply for tax credit restoration. See the scope and standards of tax credit restoration for the corresponding restoration standards under specific circumstances.
（1） If the taxpayer fails to handle the tax declaration, tax payment, data filing and other matters within the legal time limit and has been re handled, the additional points shall be determined according to the time interval between the re handling time and the time when the dishonest act is listed in the dishonest record by the tax authority. If it is corrected within 30 days, this year and the next year, 80%, 40% and 20% of the points deducted losses can be recovered respectively. For matters such as failure to declare or pay the declared tax within the specified time limit, if the amount of tax involved does not exceed 1000 yuan and the taxpayer can make up the matter in time within 30 days after the dishonesty is recorded, 100% of the deducted points shall be made up.
（2） Taxpayers who fail to pay or pay taxes, late fees and fines in full according to the handling conclusion of the tax authorities, do not constitute a crime, and whose tax credit level is directly rated as grade D shall pay and make up taxes, late fees and fines in full within 60 days after the expiration of the time limit specified in the handling conclusion of the tax authorities, before they can apply for tax credit restoration.
（3） Taxpayers of abnormal households shall perform corresponding legal obligations and apply for tax credit restoration only after the abnormal status is relieved by the tax authorities according to law. Abnormal households can only apply for tax credit restoration once in a tax year. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.
3、 When is the time limit for tax credit repair? How to fix it?
（1） If the conditions listed in Item (1) of Article 1 of the announcement are met and the dishonesty has been included in the tax credit evaluation, the taxpayer may apply to the competent tax authority for credit restoration before the end of the next year when the dishonesty has been included in the dishonesty record by the tax authority. If the dishonest behavior has not been included in the tax credit evaluation, the taxpayer does not need to apply. The tax authority shall adjust the score of the taxpayer's tax credit evaluation index in accordance with the scope and standard of tax credit repair, and make subsequent tax credit evaluation in accordance with the provisions. The above "included in tax credit evaluation" means that the tax authorities have started the tax credit evaluation of the corresponding year, and the deduction of relevant dishonesty has been recorded in the annual tax credit evaluation index score.
（2） For those who meet the conditions listed in Item (2) (3) of Article 1 of this announcement, taxpayers may apply to the competent tax authority before the end of the next year when the tax credit is directly rated as grade D. The tax authorities shall adjust the status of the tax credit evaluation index according to the correction of the taxpayer's dishonest behavior, and re evaluate the taxpayer's tax credit level, but shall not be evaluated as class A.
（3） If a taxpayer whose tax credit is no longer level d after the tax credit is repaired, and its directly responsible person is registered or other taxpayers in charge of business are associated with level D, it may apply to the competent tax authority to remove the level D Association of tax credit.
（4） Taxpayers applying for tax credit restoration shall submit the application form for tax credit restoration to the competent tax authority and make a commitment to the authenticity of correcting their dishonesty. The competent tax authority shall complete the examination within 15 working days from the date of accepting the application for tax credit restoration, and feed back the results of credit restoration to the taxpayer.