Announcement of the State Taxation Administration on Issuing the Measures for Tax and Fee Payment Credit Management
Announcement of the State Taxation Administration on Issuing the Measures for Tax and Fee Payment Credit Management
Announcement of the State Taxation Administration on Issuing the Measures for Tax and Fee Payment Credit Management
Announcement of the State Taxation Administration [2025] No. 12
May 16, 2025
The Measures for Tax and Fee Payment Credit Management are hereby issued and shall come into effect on July 1, 2025.
The Announcement is hereby given.
Measures for Tax and Fee Payment Credit Management
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, the Regulations on Optimizing the Business Environment, and the Opinions on Further Deepening the Reform of Tax Collection and Administration, Opinions on Promoting the High-quality Development of Social Credit System to Form A New Pattern for Development, and Opinions on Improving the Social Credit System, issued by the General Office of the CPC Central Committee and the General Office of the State Council, to regulate the tax and fee payment credit management, promote integrity and self-discipline among taxpayers and fee payers, improve compliance with tax laws, and advance the development of the social credit system.
Article 2 For the purpose of these Measures, the tax and fee payment credit management refers to activities carried out by tax authorities to collect, evaluate, determine, disclose, and apply the credit information of taxpayers and fee payers related to their tax and fee payments.
Article 3 These Measures apply to corporate taxpayers and fee payers engaged in production and business operations (hereinafter referred to as "business entities") who have completed tax information confirmation and identity information reporting.
Individually-owned businesses and other types of taxpayers and fee payers engaged in production and business operations may voluntarily apply to be included under the management of these Measures.
Article 4 The State Taxation Administration (STA) shall be responsible for the tax and fee payment credit management nationwide. Tax authorities below the provincial level shall be responsible for organizing and implementing tax and fee payment credit management within their respective jurisdictions.
Article 5 Tax and fee payment credit management shall follow the principles of compliance with laws and regulations, objectivity and fairness, uniform standards, graded and classified management, and dynamic adjustment.
Article 6 The STA shall be responsible for the development of information systems for tax and fee payment credit management, as well as for the standardized and integrated management of tax and fee payment credit.
Article 7 Tax authorities shall actively participate in the development of the social credit system, establish mechanisms for the joint building, sharing, and utilization of credit information with relevant authorities, and promote the linkage management of tax and fee payment credit with other social credit.
Chapter II Credit Information Collection
Article 8 The collection of tax and fee payment credit information refers to the recording and compilation of tax and fee payment credit information of business entities by tax authorities.
Article 9 Tax and fee payment credit information includes basic credit information, internal tax information, and external information.
Basic credit information includes the basic information of business entities and their tax and fee payment credit records.
Internal tax information includes regular indicator information and non-regular indicator information. Regular indicator information refers to information regularly generated by business entities, such as tax and fee declaration information, tax and fee payment information, invoice and tax control device information, and registration and accounting record information; and non-regular indicator information refers to information not regularly generated by business entities, such as information related to tax inspections.
External information includes external reference information and external evaluation information. External reference information includes records of good or adverse credit standing assessed by relevant authorities; while external evaluation information refers to indicator data obtained from relevant authorities that may affect the evaluation of a business entity's tax and fee payment credit.
Article 10 The collection of tax and fee payment credit information shall be organized and carried out by the STA and provincial-level tax authorities.
Article 11 The basic credit information and internal tax information of business entities, as specified in the second and third paragraphs of Article 9 of these Measures, shall be collected by tax authorities through the tax administration system.
The external information specified in the fourth paragraph of Article 9 shall primarily be collected through the tax administration system, the national unified credit information platform, and interdepartmental data exchanges.
Chapter III Evaluation
Article 12 Tax authorities shall follow the principles of no evaluation without recorded information and evaluation upon recording, and based on the tax and fee payment credit information of business entities, determine their tax and fee payment credit grades in accordance with the prescribed evaluation indicators and methods.
Article 13 Tax and fee payment credit evaluation shall be conducted through a combination of annual indicator-based scoring and direct grading.
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Announcement of the State Taxation Administration [2025] No. 12
May 16, 2025
The Measures for Tax and Fee Payment Credit Management are hereby issued and shall come into effect on July 1, 2025.
The Announcement is hereby given.
Measures for Tax and Fee Payment Credit Management
Chapter I General Provisions
Article 1 These Measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and its implementing rules, the Regulations on Optimizing the Business Environment, and the Opinions on Further Deepening the Reform of Tax Collection and Administration, Opinions on Promoting the High-quality Development of Social Credit System to Form A New Pattern for Development, and Opinions on Improving the Social Credit System, issued by the General Office of the CPC Central Committee and the General Office of the State Council, to regulate the tax and fee payment credit management, promote integrity and self-discipline among taxpayers and fee payers, improve compliance with tax laws, and advance the development of the social credit system.
Article 2 For the purpose of these Measures, the tax and fee payment credit management refers to activities carried out by tax authorities to collect, evaluate, determine, disclose, and apply the credit information of taxpayers and fee payers related to their tax and fee payments.
Article 3 These Measures apply to corporate taxpayers and fee payers engaged in production and business operations (hereinafter referred to as "business entities") who have completed tax information confirmation and identity information reporting.
Individually-owned businesses and other types of taxpayers and fee payers engaged in production and business operations may voluntarily apply to be included under the management of these Measures.
Article 4 The State Taxation Administration (STA) shall be responsible for the tax and fee payment credit management nationwide. Tax authorities below the provincial level shall be responsible for organizing and implementing tax and fee payment credit management within their respective jurisdictions.
Article 5 Tax and fee payment credit management shall follow the principles of compliance with laws and regulations, objectivity and fairness, uniform standards, graded and classified management, and dynamic adjustment.
Article 6 The STA shall be responsible for the development of information systems for tax and fee payment credit management, as well as for the standardized and integrated management of tax and fee payment credit.
Article 7 Tax authorities shall actively participate in the development of the social credit system, establish mechanisms for the joint building, sharing, and utilization of credit information with relevant authorities, and promote the linkage management of tax and fee payment credit with other social credit.
Chapter II Credit Information Collection
Article 8 The collection of tax and fee payment credit information refers to the recording and compilation of tax and fee payment credit information of business entities by tax authorities.
Article 9 Tax and fee payment credit information includes basic credit information, internal tax information, and external information.
Basic credit information includes the basic information of business entities and their tax and fee payment credit records.
Internal tax information includes regular indicator information and non-regular indicator information. Regular indicator information refers to information regularly generated by business entities, such as tax and fee declaration information, tax and fee payment information, invoice and tax control device information, and registration and accounting record information; and non-regular indicator information refers to information not regularly generated by business entities, such as information related to tax inspections.
External information includes external reference information and external evaluation information. External reference information includes records of good or adverse credit standing assessed by relevant authorities; while external evaluation information refers to indicator data obtained from relevant authorities that may affect the evaluation of a business entity's tax and fee payment credit.
Article 10 The collection of tax and fee payment credit information shall be organized and carried out by the STA and provincial-level tax authorities.
Article 11 The basic credit information and internal tax information of business entities, as specified in the second and third paragraphs of Article 9 of these Measures, shall be collected by tax authorities through the tax administration system.
The external information specified in the fourth paragraph of Article 9 shall primarily be collected through the tax administration system, the national unified credit information platform, and interdepartmental data exchanges.
Chapter III Evaluation
Article 12 Tax authorities shall follow the principles of no evaluation without recorded information and evaluation upon recording, and based on the tax and fee payment credit information of business entities, determine their tax and fee payment credit grades in accordance with the prescribed evaluation indicators and methods.
Article 13 Tax and fee payment credit evaluation shall be conducted through a combination of annual indicator-based scoring and direct grading.
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