Understanding and Restoring Tax Credit Ratings: New Regulations for 2026
📅 2026-09-17
一、先看一个义乌老板的真实场景
In the International Trade City, Mr. Chen, who runs a wholesale jewelry business, went to the bank last month to renew his business loan. Despite having all the necessary documents and a good cash flow, the client manager said, “Your company's tax and fee credit rating is C, so we cannot approve this loan.” He reviewed his accounts but couldn't understand how he had a C rating—there were no unpaid taxes or tax evasion.
Upon investigation, he found out that he had missed two months of declarations and once failed to pay social insurance fees, both of which resulted in deductions. These seemingly minor issues usually go unnoticed until they affect loan applications, bidding, invoice quotas, or company deregistration. Business owners in Beixiazhu, Huangyuan Market, and Futian Market may also face similar issues.
二、2025年7月起有新规：社保费、非税收入也算进信用了
Starting from July 1, 2025, the 'Tax and Fee Credit Management Measures' (Announcement No. 28 of 2026 of the Ministry of Finance and the State Taxation Administration (财政部 税务总局公告2026年第28号)) will be implemented. This regulation consolidates the scattered tax credit documents since 2014 into one comprehensive document and includes social insurance fees and non-tax revenues in the credit evaluation scope.
Who is evaluated?
- "]
- Corporate taxpayers and payers (limited liability companies, joint-stock companies, sole proprietorships, partnerships, etc.) are automatically included without needing to apply; "]
- Individual businesses and other types of taxpayers and payers engaged in production and business operations (such as public institutions, non-independent accounting branches) can voluntarily apply for evaluation; "]
- Once included, they are automatically managed during their existence period and cannot opt out at will. "]
From what score does deduction start?
"]The 'Measures' and official interpretations clarify that the initial scores are divided into three tiers: if both regular and irregular indicators are complete, the initial score is 100 points; if irregular indicators are missing but tax and fee information is complete, the initial score is 93 points; if neither is complete, the initial score is 90 points. Therefore, proper declaration, monthly social insurance payments, and compliant use of invoices naturally start at 100 points; otherwise, you start 10 points lower.
"]三、算账：2026年“信用成绩单”，A级和修复都不难
"]Data from the State Taxation Administration for the 2026 evaluation shows that 54.669 million business entities were evaluated, an increase of 4.903 million from the previous year:
"]| 指标 | 数据 |
|---|---|
| 守信经营主体 | 47.111 million, up 8.6% |
| A级经营主体 | About 7.884 million, accounting for 14.4% |
| 信用级别较上年度提升 | 9.717 million, up 44.1% (4.396 million from B to A) |
| 主动纠错修复信用 | 18.154 million, up 29.8% (3.881 million improved after restoration) |
| 个体工商户自愿参评 | 37,000 (35.7% A, 40% B) |
Note the last row: the proportion of high-credit individual businesses is significant. Many individual business owners in the Trade City and Huangyuan Market mistakenly believe that they are not subject to credit ratings. However, after voluntarily applying for evaluation, achieving A or B ratings is not difficult, and A-rated individuals can enjoy more conveniences in invoicing, loans, and platform access.
"]四、已经扣分了怎么救？三条修复通道
"]The 'Tax and Fee Credit Restoration Scope and Standards' accompanying the 'Measures' significantly enhance the restoration process. Minor infractions such as missed declarations, late tax payments, and missed social insurance payments can generally be restored.
"]1. 3日内纠正：可直接100%修复
"]Items 1-21 in the restoration standards add a new tier: if the infraction is corrected within 3 days, 100% of the deducted points can be restored. The existing tiers have also been increased from “80%, 40%, 20%” to “80%, 60%, 40%”. Early detection and correction minimize losses.
"]2. 欟缴税费：凑不齐全款也能“渐次修复”
"]- "]
- If part of the outstanding taxes and fees are paid within 3 days of the infraction, the restoration is 100% of the actual payment ratio; "]
- If part of the outstanding taxes and fees are paid within 30 days, the restoration is 80% of the payment ratio. "]
For example, if a company is deducted 10 points for unpaid taxes and can only pay 60% of the amount, paying within 3 days restores 6 points (10×60%×100%), while paying within 30 days restores 4.8 points (10×60%×80%). The same 60% payment, but early payment results in 1.2 more points. Note that gradual restoration only affects credit points; the obligation to pay the full amount, including penalties and interest, remains unchanged.
"]3. 整体守信修复：连续6个月没新失信，每月回1分
"]This is a highlight of the new 'Measures': for those who have corrected their infractions, fulfilled their legal responsibilities, and have no new infractions for 6 consecutive months after the last deduction, 1 point is restored for each month without new infractions, up to the total deducted points, with a maximum of 11 points.
"]Example: If a company is deducted 10 points for late filing in 2025 and corrects it in October, under the old rules, only 4 points could be restored. Now, by maintaining 6 months without new infractions, 6 points are restored, and 1 point is added for each subsequent month, up to 10 points.
"]| 修复方式 | 适用情形 | 能修多少 |
|---|---|---|
| 即时修复 | 失信后3日内纠正 | 100%修复扣分 |
| 分档修复 | 之后纠正的轻微失信 | 挽回80%/60%/40% |
| 渐次修复 | 欠缴税费分期补缴 | 3日内×100%、30日内×80%（按补缴比例） |
| 整体守信修复 | 纠正后连续6个月无新失信 | 每月+1分，上限11分 |
| 判D修复 | 直接判为D级的企业 | 按偷税金额、罚款倍数、补缴时间分3个月/6个月/12个月三档等待期 |
五、为什么义乌老板必须当回事？信用就是钱和生意
"]① 信用直接换贷款
"]According to the State Taxation Administration, by the end of 2025, financial institutions had issued 45.1772 million loans totaling 15.7 trillion yuan through the 'Silver-Tax Interaction' program. In 2026, the State Taxation Administration and the Financial Regulatory Commission jointly issued a notice to further deepen and standardize 'Silver-Tax Interaction', converting tax and fee credit into financial support. Higher-rated companies receive faster approvals, higher limits, and better rates; lower ratings result in rejections.
"]② D级的后果会“跟着人走”
"]Official experts warn that D-rated companies that do not restore their credit before deregistration will have the same rating applied to any new companies established by the same legal representative. Thus, closing an old company and starting a new one to escape credit issues is no longer viable.
"]③ 发票、退税、招投标都会受影响
"]Tax authorities provide differentiated services and management based on credit ratings, rewarding compliance and penalizing non-compliance. In practice, invoice quotas, export tax rebates, bidding qualifications, and platform customer reviews can all be affected by credit ratings.
"]六、给义乌老板的自查三步走
"]- "]
- Check your rating: Log into the electronic tax bureau to check your company's tax and fee credit evaluation and deduction reasons, rather than waiting for the bank to notify you; "]
- Address weaknesses: Correct common deduction items such as late filings, delayed tax payments, missed social insurance payments, and invoice violations, preferably within 3 days of discovery; "]
- Follow the process: After correcting the infraction, apply for credit restoration to the local tax authority within the specified period, submitting the 'Tax and Fee Credit Restoration Application Form'. If you disagree with the evaluation, first apply for a re-evaluation, then for restoration; once a restoration application is submitted, the tax authority will not accept a re-evaluation request for the same year. "]
Additionally, be cautious of claims about 'secret methods to deregister', 'internal channels for credit restoration', or 'fast whitewashing services'. These are often scams aimed at collecting fees.
"]七、高频问题Q&A
"]Q1：我是商贸城的个体户，也要评信用等级吗？
"]A: Individual businesses are not required to participate but can voluntarily apply for inclusion in the tax and fee credit management. Once included, they are automatically managed during their existence. In 2026, 37,000 individual businesses voluntarily participated, with 35.7% rated A and 40% rated B—ambitious business owners should consider participating.
"]Q2：公司刚注册一年多，能评A级吗？
"]A: No. The 'Measures' state that companies with less than 3 years of actual operation cannot be rated A, nor can those rated D in the previous year. The actual operation period starts from the first tax and fee declaration. New entities that have not completed a full evaluation year are directly rated and can apply for re-evaluation after 12 months of management.
"]Q3：3日内改，真的能一分不扣吗？
"]A: Yes, this is a new tier in the regulations: if the infraction is corrected within 3 days, 100% of the deducted points can be restored. You must first know about the deduction, so it is recommended to check your credit information and deduction records monthly.
"]Q4：欠税一时凑不齐，是不是就修复无门了？
"]A: No. For unpaid taxes, partial payments can be made: 3-day payments restore 100% of the payment ratio, and 30-day payments restore 80% of the payment ratio. However, remember that credit restoration does not exempt you from the obligation to pay the full amount, including penalties and interest.
"]Q5：收到扣分通知，我觉得评错了怎么办？
"]A: First, apply for a credit re-evaluation. If you agree with the result, then apply for credit restoration. The order cannot be reversed, and once a restoration application is submitted, no re-evaluation requests for the same year will be accepted. Confirm the result before proceeding with restoration.
"]八、来源依据
"]- "]
- 'Tax and Fee Credit Management Measures' (issued by the State Taxation Administration in 2025, effective from July 1, 2025) and official interpretation: Interpretation of the Announcement of the State Taxation Administration on the Release of the 'Tax and Fee Credit Management Measures' "]
- 'Tax and Fee Credit Restoration Scope and Standards' (accompanying attachment to the 'Measures'): Official interpretation section on credit restoration "]
- State Taxation Administration: Tax Data Shows: 2026 Business Entities' Tax and Fee Credit Improves "]
- State Taxation Administration: Timely Restoration of Tax Credit to Build a Foundation for Compliance—Expert Interpretation of Tax and Fee Credit Restoration Provisions "]
- State Taxation Administration, National Financial Supervision and Regulation Commission: Two Departments Jointly Upgrade 'Silver-Tax Interaction' "]
九、写在最后
"]Tax and fee credit is an intangible asset for businesses, serving as a 'financing pass' and 'business entry ticket'. A single late filing or missed payment, though seemingly minor, can impact next year's loans and orders.
"]Jinfan Tax & Finance specializes in serving local small and medium-sized enterprises and individual businesses in Yiwu, familiar with reporting rhythms and common deduction points. We can help you check your credit rating, identify deduction reasons, and follow the new re-evaluation and restoration processes. If unsure about your credit status, send us your rating and deduction records for review and possible restoration.
"](This article is based on publicly released documents from the State Taxation Administration. Specific applicability is subject to the local tax authority's guidelines.)
