Original title: tax credit repair enables integrity 'to start again'
4hw.com.cn Enterprises' tax credit is very important to the development of enterprises. What measures can be taken to guide taxpayers to take the initiative to correct the dishonest behavior of paying taxes? Recently, the State Administration of Taxation issued the announcement on issues related to the restoration of tax credit (hereinafter referred to as the "announcement"), which makes it clear that from January 1, next year, when some tax credit dishonesty behaviors meet the corresponding repair conditions, they can report to the owner Tax authorities apply for tax credit restoration.
The importance of social credit is self-evident in modern society. Under the system of joint encouragement and punishment for dishonesty, the social atmosphere of stressing honesty, valuing honesty and keeping honesty has become increasingly strong. The honest people are "speeding up" while the dishonests are "restricted everywhere". However, in the execution of the punishment, there are still some problems, such as the management of the dishonest subject is not refined enough, and the exit mechanism of the dishonest blacklist is not perfect. Therefore, it is particularly important to establish a more flexible and reasonable credit repair mechanism.
According to the "announcement" issued this time, the tax authorities have identified 19 kinds of tax credit dishonesty with minor circumstances or without serious social impact, and can apply for tax credit restoration. According to the tax credit evaluation in the past years, the 19 dishonest behaviors have high deduction frequency and involve a large range of taxpayers. It is reasonable to bring these dishonest behaviors into the scope of repair. In the previous credit management model, credit was assessed according to the past tax behavior records. This means that after the taxpayer's dishonest behavior affects his credit rating, in the future period of time, even if he or she realizes his mistake on the spot and wants to make a change, he will have to bear the restriction of low credit rating silently and wait until the next year to re evaluate.
The introduction of the credit repair mechanism, for those cases with minor or no serious social impact, gives the corresponding repair conditions, and can apply for tax credit repair only when the dishonesty behavior is corrected within the specified period. It is too late for taxpayers to make up for their mistakes, so that they can take the initiative to make up for their mistakes. This is a good thing for taxpayers and tax authorities. The positive interaction of "temper justice with mercy" can also eliminate the tension between taxpayers and tax collection and management authorities, and enhance the trust between the two sides.
At present, under the background of improving the business environment and promoting the reform of "release, management and service", it is beneficial to encourage and guide enterprise taxpayers to enhance their awareness of paying taxes in accordance with the law, improve their tax credit rating, and polish their "gold lettered signboard" of honest operation. This not only can bring convenience in the handling of tax related matters, but also has important significance to play the positive incentive role of tax credit, optimize the tax business environment, and promote the construction of social credit system.
Of course, the repair of tax credit is not a "white record" or a simple "exit punishment". It is to take effective measures within a certain scope of repair, so that the dishonest can make up for their mistakes and show their sincerity. At present, the credit repair is still in the initial stage. In the process of qualification examination, scope definition and process supervision, credit restoration still needs to be further refined. More detailed standards should be formulated and relevant supervision should be strengthened. Only in this way can the great potential of credit repair be activated.