Tax Credit Repair in China 企业纳税信用修复
Related articles:
Highlights! Treatment for Non-Resident Taxpayers
Special deductions for Individual Income Tax (Part 1)
On 13th of Nov, 2019, the State Taxation Administration released an Announcement on Matters Related to Tax Credit Repair, to be effective from January 1, 2020.
国家税务总局于2019年11月13日发布《关于纳税信用修复有关事项的公告》，公告将自2020年1月1日起施行。
According to the announcement, entity taxpayers may apply to the competent tax authorities for tax credit repair within the prescribed time limit if they satisfy one of the following conditions:
(1) They have handled the tax declaration, tax payment and data filing, after failing to do so, in accordance with the statutory time limit, or
(2) For those who failed to pay tax in full, or pay overdue fine as demanded by the tax authorities however, whose behavior is not serious enough to constitute a crime, (hence they were directly considered as a D-level credit taxpayer), if they have paid or made up all tax payable within 60 days upon the final decision made by competent tax authorities.
(3) The taxpayer fulfills the corresponding legal obligations and the tax authorities lift the abnormal household status according to law.
根据该公告，企业纳税人，符合下列条件之一的可在规定期限内向主管税务机关申请纳税信用修复，包括:
（一）纳税人发生未按法定期限办理纳税申报、税款缴纳、资料备案等事项且已补办的；（二）未按税务机关处理结论缴纳或者足额缴纳税款、滞纳金和罚款，未构成犯罪，纳税信用级别被直接判为D级的纳税人，在税务机关处理结论明确的期限期满后60日内足额缴纳、补缴的。
（三）纳税人履行相应法律义务并由税务机关依法解除非正常户状态的。
According to the announcement, the prescribed deadline should be the end of next year when the taxpayer is put in the record by the tax authorities. The tax authority will adjust the status of the taxpayer’s credit evaluation index according to the correction of their behavior, and re-evaluate the tax credit level of the taxpayer, but may not evaluate it as A-grade.
根据该公告，该规定期限应为纳税人的失信行为被税务机关列入失信记录的次年年底。税务机关根据纳税人失信行为纠正情况调整该项纳税信用评价指标的状态，重新评价纳税人的纳税信用级别，但不得评价为A级。
Meanwhile, the announcement stipulates that the tax credit repair can only be applied once in a tax year.
同时公告规定：非正常户失信行为纳税信用修复一个纳税年度内只能申请一次。