Q：
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What are the range of Tax Payment Credit Evaluation and Repair
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A：
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The tax Payment Credit Evaluation and Repair refer to target and level.The notice add to fix the serious breach of trust and bankruptcy recombination。The five kinds of the company which match condition will Stop publishing information，if there is no more record of breach of trust in six months or twelve months,you can apply for repair credit to competent tax authority,and if there is no new record to sure when company judged as level D will started in the time when on judge as level D,if not it will recalculate.
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Q：
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what procedure to fix credit?
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The notice specify，if the company match condition,it can fill in the application form to the competent tax authority.The competent tax authority will evaluate after receiving the application and give feedback.If The company is no longer D level,it won’t subject to the two year retention limit for level D and enjoy the corresponding level of measures.
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Q：
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How to repair credit of bankruptcy recombination?
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A：
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The notice detail standard of repair the credit of bankruptcy recombinationDuring the process of reorganization or reconciliation of a bankrupt enterprise，if paid taxes, overdue fees and fines in accordance with the law, and corrected related tax credit breaches,the company can fill in the application form to the competent tax authority.Among them, for the failure to handle tax declaration, data filing and other matters in accordance with the statutory time limit, eligible bankruptcy reorganization enterprises apply for tax payment credit repair, according to the corresponding repair standard of "correction within 30 days" will be awarded extra points; For some of the serious trust-breaking behaviors that judged as level D for tax payment credit, there is no new record of tax payment credit trust-breaking behaviors in 12 months before the application.
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Q：
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How to link up the "first violation of no punishment" system？
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A：
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the "first violation of no punishment" system reflcts the fault-tolerance for minor violations.The notice makes it clear that starting from 2021, tax authorities will not impose administrative penalties on taxpayers in accordance with the relevant provisions of "no punishment for the first violation", and relevant records will not be included in the tax payment credit evaluation.
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Q：
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When will the announcement be implemented？
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A：
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This announcement shall take effect as of January 1, 2022
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