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Q：
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When will the " Tax Payment Credit Administration Measures " come into effect”?
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A：
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It shall come into effect as of July 1, 2025.
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Q：
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What is the purpose of formulating the "Tax Payment Credit Administration Measures"?
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A：
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In order to standardize the credit management of tax payment and contribution, promote the integrity and self-discipline of taxpayers and payers, enhance tax law compliance, and advance the construction of the social credit system, in accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and its implementing rules, as well as the "Regulations on Optimizing the Business Environment", The General Office of the Central Committee of the Communist Party of China and The General Office of the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Administration", the "Opinions on Promoting the High-Quality Development of the Social Credit System to Facilitate the Formation of a New Development Pattern", and the "Opinions on Improving the Social Credit System", and formulated the " Tax Payment Credit Administration Measures ".
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Q：
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What does the tax payment credit management referred to in the "Tax Payment Credit Administration Measures"?
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A：
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The tax payment credit management referred to in the " Tax Payment Credit Administration Measures " means the activities carried out by tax authorities in collecting, evaluating, determining, releasing and applying the tax payment and contribution credit information of taxpayers and payers.
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What is the scope of application of the "Tax Payment Credit Administration Measures"?
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The "Tax Payment Credit Administration Measures" applies to enterprise taxpayers and payers who have completed tax information confirmation and identity information reporting and are engaged in production and business operations.
Individual industrial and commercial households and other types of taxpayers and payers engaged in production and business operations may voluntarily apply to be included in the management of the "Tax Payment Credit Administration Measures".
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Who is the department responsible for supervision, organization and implementation?
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The State Taxation Administration is in charge of the tax payment credit administration measures throughout the country. Tax authorities at or below the provincial level are responsible for organizing and implementing the tax payment credit administration measures in their respective regions.
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