Tax credit rating will encourage or restrict enterprises to participate in market economic activities, and it is also an important indicator to measure taxpayers' "quality". Tax credit is closely related to the enterprise's own interests, and credit rating has been widely used in tax service, financing credit, project management, import and export and other fields.
Enterprises pay more and more attention to their own tax credit rating, which will cause confusion and anxiety about whether some bad records affect the tax credit evaluation. In order to reflect the principle of fault tolerance for taxpayers' minor violations, the General Administration of Taxation announced clearly that if the tax authorities fail to impose administrative penalties on taxpayers in accordance with the provisions of "breaking the law first and not punishing", the relevant records will not be included in the tax credit evaluation.
0 1 Xinzheng Express
Since 20021tax credit evaluation, if the tax authorities fail to impose administrative punishment on taxpayers in accordance with the relevant provisions of "No penalty for first violation", the relevant records will not be included in the tax credit evaluation.
What is "no punishment for first offense"
If the following matters are corrected voluntarily before being discovered by the tax authorities or within the time limit ordered by the tax authorities, no administrative penalty shall be imposed.
The specific items in the list of "No Punishment for First Violation" of tax administrative punishment are:
(1) The taxpayer fails to submit all bank account numbers to the tax authorities in accordance with the relevant provisions of the Tax Administration Law and its detailed rules for implementation.
(2) The taxpayer fails to set up accounting books or keep accounting vouchers and relevant materials in accordance with the relevant provisions of the Tax Administration Law and its detailed rules for implementation.
(3) Taxpayers fail to file tax returns and submit tax information within the time limit stipulated in the Tax Administration Law and its detailed rules for implementation.
(4) The taxpayer uses the tax control device to issue invoices, fails to submit the materials for issuing invoices to the competent tax authorities within the time limit stipulated in the Tax Administration Law, detailed rules for implementation and measures for invoice management, and has no illegal income.
(5) The taxpayer fails to obtain invoices in accordance with the relevant provisions of the Tax Administration Law, detailed rules for implementation and measures for the administration of invoices, and uses other vouchers instead of invoices, and there is no illegal income.
(6) The taxpayer fails to hand in the cancellation invoices in accordance with the relevant provisions of the Tax Administration Law, the detailed rules for implementation and the measures for the administration of invoices, and there is no illegal income.
(7) The withholding agent fails to set up and keep the account books of withholding and collecting taxes or keep the accounting vouchers and relevant materials of withholding and collecting taxes in accordance with the relevant provisions of the Tax Administration Law and its detailed rules for implementation.
(8) The withholding agent fails to submit the information about withholding and collecting taxes within the time limit stipulated in the Tax Administration Law and its detailed rules for implementation.
(nine) the withholding agent fails to issue tax tickets in accordance with the measures for the administration of tax tickets.
(10) When domestic institutions or individuals contract engineering operations or services to non-residents, they fail to declare relevant matters to the competent tax authorities in accordance with the Interim Measures for Tax Administration of Non-residents Contracting Engineering Operations and Providing Services.
03 policy application time
The event of "first violation without penalty" has been implemented since April 1, 20265438, and the tax authorities determine the tax credit evaluation results of the previous year in April each year. The time when "no penalty is deducted for the first violation" is not included in the tax credit evaluation starts from 202 1 tax credit evaluation. That is to say, when taxpayers inquire about the tax credit evaluation results of the previous year in 2022,
04 case study
1. An enterprise incurred stamp duty in August, 20021year, and went to the tax service office in August, 20021year to declare the stamp duty overdue, which was verified by the competent tax authorities. Enterprises belong to the condition that "taxpayers fail to file tax returns and submit tax information within the time limit stipulated in the Tax Administration Law and its detailed rules for implementation" and meet the condition of "no penalty for opening the first business" (the conditions of "no penalty for opening the first business" are: first, the items listed in the list of "no penalty for opening the first business" occur; Second, the harmful consequences are slight; Third, the taxpayer has made a decision not to be punished by taking the initiative to correct it before it is discovered by the tax authorities or within the time limit ordered by the tax authorities. In this regard, the record of overdue declaration of enterprise stamp duty is not included in the 20021tax credit evaluation, and it will not affect the results of the 20021tax evaluation.
2. A VAT general taxpayer enterprise failed to submit its financial statements on 200211and received a rectification notice from the tax authorities on 20021. In the tax credit evaluation index, the enterprise belongs to "failing to fill in the financial statements within the prescribed time limit", which does not meet the condition of "not deducting points for the first violation", and will deduct points every time, which will affect the tax evaluation result of 202 1.