? ? ? ? The State Administration of Taxation issued the Notice on Matters Related to Tax Payment Credit Evaluation and Repair (hereinafter referred to as the Notice) to expand the scope of tax payment credit repair and support tax payment credit repair of enterprises undergoing bankruptcy reorganization.

? ? ? ? According to the Announcement, taxpayers who meet one of the following conditions can apply for tax payment credit repair to the competent tax authorities:

? ? ? ? the bankrupt enterprise or its manager has paid taxes, overdue fees and fines according to law, and corrected relevant acts of tax credit breach in the process of reorganization or reconciliation.

? ? ? ? The second is the taxpayer whose tax credit is directly judged as GRADE D because it is determined as the subject of major tax violation and trust-breaking, whose information of trust-breaking subject has not been published or stopped to be published in accordance with relevant provisions of the State Administration of Taxation, and no new records of tax trust-breaking behavior have been added for 12 consecutive months before the application.

? ? ? ? The taxpayer directly responsible for the tax payment credit of GRADE D taxpayer is registered or in charge of the operation, and the taxpayer with grade D tax payment credit association evaluation has no new record of tax payment credit breaking behavior for 6 consecutive months before the application.

? ? ? ? Fourth, taxpayers who are directly judged as D level due to other trust-breaking behaviors have corrected their trust-breaking behaviors, fulfilled their tax legal responsibilities, and have no new records of tax trust-breaking behaviors for 12 consecutive months before the application.

? ? ? ? Five is directly from a previous year tax credit awarded for D, the annual tax credit reserves for D taxpayers, the tax credit has been rectified dishonest behavior performance of the tax law, liability or breach of the subject information have been released or related regulations in accordance with the state administration of taxation shall not be stopped publishing, before applying for 12 consecutive months without new tax credit of insincere behavior records.

? ? ? ? Better accumulate tax credit to help taxpayers, the tax administration as early as 2019 issued by the “about tax credit repair announcement of relevant matters of (the state administration of taxation announced no. 37, 2019, hereinafter referred to as the announcement of the repair), encourage and guide them to enhance integrity awareness to pay tax in accordance with the law, take the initiative to correct tax break promises, timely save credit losses. On this basis, the Announcement continues to expand the scope of tax payment credit repair, increase the support for tax payment credit repair of bankrupt restructuring enterprises, and effectively link up the tax payment credit evaluation with the “first violation without penalty” system, which is conducive to better stimulate the vitality of market subjects.

? ? ? ? It is worth noting that the tax payment credit repair referred to in the Notice refers to the repair of tax payment credit evaluation indicators and levels. Previously, the “Repair Notice” has clarified the corresponding repair conditions and repair standards for 19 kinds of tax credit breaking behaviors that occur frequently but have slight circumstances or have no serious social impact. Taxpayers of all tax credit levels who meet the conditions can apply for tax credit repair and recover their credit losses in time.

? ? ? ? On this basis, the “announcement” added a serious trust-breaking behavior and bankruptcy reorganization of the enterprise tax credit repair situation. To conform to the “bulletin” five kinds of situations of listed companies, tax credit credit deficiency has been rectified, fulfill the tax legal responsibility or major tax illegal faithless subject information will not be published or announced stop, keep 6 months or 12 months there is no new tax credit in the tax management system dishonest ACTS record after condition, can apply to the competent tax authorities for tax credit repair. Among them, the time when there is no new record of trust-breaking behavior of tax payment shall be calculated from the time when the enterprise’s tax payment credit is directly judged as D. If other records of trust-breaking behavior occur again after the enterprise’s tax payment credit is directly judged as D, the time shall be recalculated. For taxpayers who meet the conditions listed in the “Repair Notice”, the tax payment credit level and the repair of trust-breaking behavior shall still follow its provisions.

? ? ? ? It is reported that the announcement will be implemented from January 1, 2022. Notice of the State Administration of Taxation on Clarifying Certain Business Caliber of Tax Payment Credit Management (No.85, 2015) Item (10) of Article 6, Tax Payment Credit Repair Application Form and Scope and Standard of Tax Payment Credit Repair attached to Announcement of the State Administration of Taxation on Matters Related to Tax Payment Credit Repair (No. 37, 2019) shall be abolished simultaneously.

Article source：State Administration of Taxation