Tax grade M refers to tax credit M, which means that tax credit M is applicable to specific enterprises without tax credit management measures. Specific enterprises specifically include: newly established enterprises, enterprises that have no production and operation income during the evaluation year and have an annual evaluation index score of more than 70 points. Take counseling measures for M-level taxpayers and tax authorities, cancel the certification of special VAT invoices, and timely implement tax policies and management regulations to encourage them.

Query on Naruiren's credit rating;

1, the determination and release of tax credit evaluation results follow the principle of who evaluates, who determines and who releases.

2, the tax authorities in April each year to determine the last year's tax credit evaluation results, and provide independent inquiry services for taxpayers.

3, taxpayers have objections to the tax credit evaluation results, you can apply in writing to the tax authorities that made the evaluation for re-evaluation.

4. The tax authorities that make the assessment shall conduct a review in accordance with the provisions of Chapter III of these Measures. The tax authorities shall dynamically adjust the taxpayer's tax credit rating.

5. If the taxpayer needs to directly deduct the credit evaluation index score or grade of the previous evaluation year due to tax inspection, the tax authorities shall adjust the tax credit evaluation results and records of the previous year in accordance with the provisions of Chapter III of these Measures.

To sum up, the tax credit rating refers to the rating given by the tax authorities to taxpayers' tax credit in a certain period of time according to their tax obligations. The tax authorities shall, in accordance with the principles of encouraging trustworthiness and punishing dishonesty, provide classified services and management to taxpayers with different credit ratings.

Legal basis:

"People's Republic of China (PRC) tax collection and management measures" third.

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law;

Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.