| Announcement of the State Taxation Administration on Matters Concerning Tax Credit Restoration | | 国家税务总局关于纳税信用修复有关事项的公告 |
| (Announcement No. 37 [2019] of the State Taxation Administration) | | （国家税务总局公告2019年第37号） |
| For the purposes of encouraging and guiding taxpayers to enhance their awareness of paying taxes in good faith and to proactively correct their dishonest acts in tax payment, in accordance with the Guiding Opinions of the General Office of the State Council on Accelerating the Building of a Social Credit System and Constructing a New Credit-based Regulation Mechanism (No. 35 [2019], General Office of the State Council), the matters concerning tax credit restoration are hereby announced as follows: | | 为鼓励和引导纳税人增强依法诚信纳税意识，主动纠正纳税失信行为，根据《国务院办公厅关于加快推进社会信用体系建设构建以信用为基础的新型监管机制的指导意见》（国办发〔2019〕35号），现就纳税信用修复有关事项公告如下： |
| I. A corporate taxpayer incorporated into tax credit administration that meets any of the following conditions may apply to the tax authority having jurisdiction for tax credit restoration during a specified period. | | 一、纳入纳税信用管理的企业纳税人，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。 |
| (1) The taxpayer failed to file a tax return, pay taxes, or file materials during a specified period, or any other matter involving the taxpayer occurred, and the relevant formalities have been made up. | | （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。 |
| (2) The taxpayer failed to pay or to pay in full amount taxes, late fees or fines according to the handling conclusion of the tax authority, which does not constitute a crime, or are directly rated as Grade D in tax credit rating, and has paid taxes in full amount or paid tax arrears within 60 days after the expiry of the period clarified in the handling conclusion of the tax authority. | | （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。 |
| (3) The taxpayer has fulfilled the corresponding legal obligations and its status as an abnormal taxpayer has been lifted by the tax authority according to law. | | （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。 |
| See Annex 1 for the Scope of and Standards for Tax Credit Restoration. | | 《纳税信用修复范围及标准》见附件1。 |
II. Where a taxpayer meets the conditions as listed in subparagraph (1) of Article 1 of this Announcement and its or his unfaithful act has been incorporated in the tax credit rating, it or he may file an application for credit restoration with the tax authority having jurisdiction before the end of the year after the unfaithful act is included by the tax authority having jurisdiction in bad faith records, and the tax authority shall adjust the score of the indicator in tax credit rating in accordance with the Scope of and Standards for Tax Credit Restoration and reassess the tax credit rating of the taxpayer. Where a taxpayer meets the conditions as listed in subparagraph (1) of Article 1 of this Announcement, but its or his unfaithful act has not been incorporated into tax credit rating, the taxpayer is not required to file an application, and the tax authority shall update the score of the indicator in tax credit rating in accordance with the Scope of and Standards for Tax Credit Restoration and conduct tax credit rating.
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