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Q：
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Punishments and rectifications for failing to submit financial accounting systems or financial processing measures within the prescribed time limit?
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A：
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Deduction details: If a taxpayer fails to submit the financial accounting system or financial processing measures within 15 days from the date of confirming the information of one license one code, 3 points will be deducted at one time.
Rectification criteria: If corrected within 30 days, 2.4 points will be awarded for the rectification; If corrected after 30 days but within the same year, the rectification will earn 1.2 points; If corrected after 30 days and in the following year, the rectification will earn 0.6 points.
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Q：
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How to handle the situation where the number of bank account settings is greater than the number provided by the taxpayer to the tax authority?
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A：
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Deduction details: If a taxpayer fails to report all of their bank account numbers to the tax authority in accordance with regulations, 11 points will be deducted at one time.
Rectification criteria: If corrected within 30 days, 8.8 points will be awarded for the rectification; If corrected after 30 days but within the same year, the rectification will earn 4.4 points; If corrected after 30 days and in the following year, the rectification will earn 2.2 points.
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Q：
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What is the handling method for failing to declare taxes within the prescribed time limit (calculated by tax type per occurrence)?
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A：
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Deduction details: If a taxpayer declares after the prescribed time limit or fails to declare after the prescribed time limit, 5 points will be deducted each time.
Rectification criteria: If corrected within 30 days, rectifications involving taxes below 1000 yuan will earn 5 points, while others will earn 4 points; If corrected after 30 days but within the same year, 2 points will be awarded for the rectification; If corrected after 30 days and in the following year, 1 point will be awarded for the rectification.
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Q：
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What is the handling method for taxpayers with records of being abnormal taxpayer?
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A：
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Deduction details: If a taxpayer is an abnormal taxpayer at the end of the evaluation year, or changes from an abnormal taxpayer to an abnormal cancelled taxpayer during the annual evaluation, they will be directly judged as D-level.
Rectification criteria: If the taxpayer fulfills the corresponding legal obligations and the tax authority lawfully dissolves the abnormal status, and applies for rectification before the end of the following year after being directly judged as D level, the tax authority shall re-evaluate the tax credit rating based on the taxpayer's application, but shall not evaluate it as A level; If the taxpayer fulfills the corresponding legal obligations and is legally released from the abnormal status by the tax authority, and applies for rectification after the end of the following year after being directly judged as D level, and there is no record of new tax credit dishonesty behavior for 12 consecutive months before the application, the tax authority shall re-evaluate the tax credit level based on the taxpayer's application, but shall not evaluate it as A level.
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Q：
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What is the handling method for withholding and settling tax within the prescribed deadline (calculated by tax type per occurrence)?
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A：
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Deduction details: If a taxpayer fails to withhold or pay on time, 5 points will be deducted each time.
Rectification criteria: If corrected within 30 days, rectifications involving taxes below 1000 yuan will earn 5 points, while others will earn 4 points; If corrected after 30 days but within the same year, 2 points will be awarded for the rectification; If corrected after 30 days and in the following year, 1 point will be awarded for the rectification.
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FAQ
