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["附件1"]
["纳税信用修复范围及标准"]
["序号","指标名称","指标代码","失信扣分分值","修复加分分值和修复标准"]
[{"$nulls":4},"30日内纠正","30日后本年纠正","30日后次年纠正"]
[1,"未按规定期限纳税申报","010101","5分","涉及税款1000元以下的加5分，其他的加4分","2分","1分"]
[2,"未按规定期限代扣代缴","010102","5分","涉及税款1000元以下的加5分，其他的加4分","2分","1分"]
[3,"未按规定期限填报财务报表","010103","3分","2.4分","1.2分","0.6分"]
[4,"从事进料加工业务的生产企业，未按规定期限办理进料加工登记、申报、核销手续的","010304","3分","2.4分","1.2分","0.6分"]
[5,"未按规定时限报送财务会计制度或财务处理办法","010501","3分","2.4分","1.2分","0.6分"]
[6,"使用计算机记账，未在使用前将会计电算化系统的会计核算软件、使用说明书及有关资料报送主管税务机关备案的","010502","3分","2.4分","1.2分","0.6分"]
[7,"纳税人与其关联企业之间的业务往来应向税务机关提供有关价格、费用标准信息而未提供的","010503","3分","2.4分","1.2分","0.6分"]
[8,"未按规定（期限）提供其他涉税资料的","010504","3分","2.4分","1.2分","0.6分"]
[9,"未在规定时限内向主管税务机关报告开立（变更）账号的","010505","5分","4分","2分","1分"]
[10,"未按规定期限缴纳已申报或批准延期申报的应纳税(费)款","020101","5分","涉及税款1000元以下的加5分，其他的加4分","2分","1分"]
[11,"至评定期末,已办理纳税申报后纳税人未在税款缴纳期限内缴纳税款或经批准延期缴纳的税款期限已满,纳税人未在税款缴纳期限内缴纳的税款在5万元以上（含5万元）的","020201","11分","8.8分","4.4分","2.2分"]
[12,"至评定期末,已办理纳税申报后纳税人未在税款缴纳期限内缴纳税款或经批准延期缴纳的税款期限已满,纳税人未在税款缴纳期限内缴纳的税款在5万元以下的","020202","3分","涉及税款1000元以下的加3分，其他的加2.4分","1.2分","0.6分"]
[13,"已代扣代收税款，未按规定解缴的","020301","11分","涉及税款1000元以下的加11分，其他的加8.8分","4.4分","2.2分"]
[14,"未履行扣缴义务，应扣未扣，应收不收税款","020302","3分","涉及税款1000元以下的加3分，其他的加2.4分","1.2分","0.6分"]
[15,"银行账户设置数大于纳税人向税务机关提供数","——","11分","8.8分","4.4分","2.2分"]
[16,"有非正常户记录的纳税人","040103","直接判D","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，税务机关依据纳税人申请重新评价纳税信用级别，但不得评价为A级"]
[17,"在规定期限内未补交或足额补缴税款、滞纳金和罚款","050107","直接判D","在税务机关处理结论明确的期限期满后60日内足额补缴的（构成犯罪的除外），税务机关依据纳税人申请重新评价纳税信用级别，但不得评价为A级"]
[18,"非正常户直接责任人员注册登记或负责经营的其他纳税户","040104","直接判D","非正常户纳税人纳税信用修复后纳税信用级别不为D级的，税务机关依据纳税人申请重新评价纳税信用级别"]
[19,"D级纳税人的直接责任人员注册登记或负责经营的其他纳税户","040105","直接判D","D级纳税人纳税信用修复后纳税信用级别不为D级的，税务机关依据纳税人申请重新评价纳税信用级别"]
["备注：1.30日内纠正，即在失信行为被税务机关列入失信记录后30日内（含30日）纠正失信行为。\n      2.30日后本年纠正，即在失信行为被税务机关列入失信记录后超过30日且在当年年底前纠正失信行为。\n      3.30日后次年纠正，即在失信行为被税务机关列入失信记录后超过30日且在次年年底前纠正失信行为。"]

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