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Q：
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What is the handling method for failing to fill in financial statements (calculated on a per occurrence basis) within the prescribed deadline?
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A：
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Deduction details: If a taxpayer fills in and submits financial statements after the prescribed deadline or fails to submit after the prescribed deadline, 3 points per time will be deducted.
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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What is the handling method for failing to report the opening (change) of an account to the competent tax authority within the prescribed deadline?
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A：
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Deduction details: If the taxpayer fails to report to the tax authority within 15 days from the date of opening or changing the basic deposit account or other deposit account, a one-off deduction of 5 points will be made.
Rectification criteria: If corrected within 30 days, 4 points will be awarded for the rectification; If corrected after 30 days but within the same year, the rectification will earn 2 points; If corrected after 30 days and in the following year, the rectification will earn 1 point.
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Q：
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What is the handling method for failing to pay taxes already declared or approved to defer declaration within the prescribed deadline (calculated on a per occurrence basis)?
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A：
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Deduction details: Within the assessment year, if a taxpayer already declared or is approved to defer declaration, fails to pay taxes within the prescribed deadline (or deferred deadline), a one-off deduction of 5 points will be made.
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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At the end of the evaluation period, if the taxpayer fails to pay the tax within the tax payment deadline after completing the tax declaration or if the approved deferred tax payment deadline has expired, and the taxpayer fails to pay the tax within the tax payment deadline of less than 50000 yuan, what is the handling method?
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A：
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Deduction details: At the end of the evaluation period, if the taxpayer owes taxes (fees) below 50000 yuan (excluding), a one-off deduction of 3 points will be made.
Rectification criteria: If corrected within 30 days, rectifications involving taxes below 1000 yuan will earn 3 points, while others will earn 2.4 points; If corrected after 30 days but within the same year, 1.2 points will be awarded for the rectification; If corrected after 30 days and in the following year, 0.6 point will be awarded for the rectification.
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Q：
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At the end of the evaluation period, if the taxpayer fails to pay the tax within the tax payment deadline after completing the tax declaration or if the approved deferred tax payment deadline has expired, and the taxpayer fails to pay the tax within the tax payment deadline of exceeding 50000 yuan (inclusive), what is the handling method?
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A：
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Deduction details: For taxpayers who owe taxes (fees) of 50000 yuan or more (inclusive), a one-off deduction of 11 points will be made.
Rectification criteria: If corrected within 30 days will earn 8.8 points; If corrected after 30 days but within the same year, 4.4 points will be awarded for the rectification; If corrected after 30 days and in the following year, 2.2 point will be awarded for the rectification.
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FAQ
