If a production enterprise is rated as Class I, it shall meet the following conditions at the same time: the production capacity of the enterprise matches the scale of export tax refund (exemption) declared in the previous year; In the past three years (including the tax year, the same below), there has been no false issuance of special VAT invoices or other VAT deduction certificates, and there has been no fraudulent export tax refund; The net assets at the end of last year were more than 60% of the export tax rebate (excluding tax exemption) handled by the enterprise in the previous year; The tax credit rating at the time of assessment is Grade A or Grade B. A relatively complete risk control system for export tax refund (exemption) has been established within the enterprise.

Export enterprises that meet one of the following conditions should be rated as four categories: the tax credit rating at the time of evaluation is D; Refusing to provide tax refund (exemption) account books, original vouchers, application materials and filing documents for the previous year to the tax authorities; Being punished by the tax authorities or dealt with by the judicial authorities for violating the relevant provisions on export tax refund (exemption) in the last year; At the time of assessment, the enterprise was suspended from the right to export tax rebate for defrauding the export tax rebate, or less than 2 years after the expiration of the right to stop export tax rebate.

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