1. The criteria for identifying technology-based SMEs are mainly based on the number of employees, annual sales, total assets, credit behavior and comprehensive evaluation scores. Specifically, the number of employees in the enterprise shall not exceed 500, and the annual sales and total assets shall not exceed 200 million. At the same time, the enterprise has no serious dishonesty and abnormal business records. In addition, the comprehensive evaluation score should be above 60, and the index score of scientific and technical personnel should not be zero.

2. The credit rating of M&A loan is determined according to the general credit status of the enterprise. In the process of evaluation, it is necessary to sign a written contract and consider the influence of various unfavorable conditions on M&A loan risk. Enterprises must ensure that the loan can repay the principal and interest on time.

3. The assessment of tax grade is divided according to the tax score of the enterprise. Enterprises with a score of 90 or more are classified as Grade A, enterprises with a score of 70 to 90 are classified as Grade B, newly established enterprises with a score of 70 or more are classified as Grade M, enterprises with a score of 40 to 70 are classified as Grade C, and enterprises with a score of less than 40 are classified as Grade D. ..

4. The enterprise qualification grade standard is divided into three parts: construction general contracting enterprise, professional contracting enterprise and labor subcontracting enterprise. The qualification grade standard of construction general contracting enterprises includes 12, which is divided into four grades: super grade, first grade, second grade and third grade. The qualification grade standards of professional contracting enterprises include 36 categories, which are generally divided into one, two and three levels. The qualifications of labor subcontracting enterprises are not classified and graded.

Steps of enterprise credit rating:

1. Enterprise self-evaluation: An enterprise conducts self-evaluation according to relevant standards and requirements, and preliminarily judges its own credit rating.

2. Submission materials: The enterprise submits the self-evaluation results and relevant certification materials to the institution responsible for credit evaluation.

3. Institutional review: The evaluation institution reviews the information submitted by the enterprise to ensure the authenticity and integrity of the information.

4. Credit score: score according to the enterprise's financial status, tax payment records and compliance with laws and regulations.

5. Determine grades: According to the rating results, enterprises are divided into different credit grades, such as A, B, C, D, etc.

6. Publicity results: the evaluation results are publicized to the public and subject to social supervision, and objections can be accepted during the publicity period.

7. Objection handling: For enterprises that raise objections, rating agencies need to verify and adjust the credit rating according to the actual situation.

8. Finalization: After handling the objection, the credit rating of the enterprise is finally determined, and the credit rating result is officially released to the enterprise.

To sum up, the evaluation methods of enterprise credit rating include the identification standard of small and medium-sized science and technology enterprises, M&A loan credit rating, tax payment rating and enterprise qualification rating standard. The evaluation steps include enterprise self-evaluation, submission of materials, institutional audit, credit scoring, grade determination, result publicity, objection handling and final determination. Through these evaluation methods and steps, we can accurately evaluate the credit status of enterprises, publicize them to the public and accept social supervision.

Legal basis:

Measures for the administration of tax credits

Article 18

The tax credit rating is set to four levels: A, B, C and D. The annual evaluation index score of A-level tax credit is above 90 points; Grade B tax credit is an annual evaluation index, with a score of over 70 and under 90; C-level tax credit is the annual evaluation index score of 40 points or more and 70 points or less; The D-level tax credit is lower than the annual evaluation index by 40 points or determined by direct grading.