Folding a-level credit
If the evaluation score is above 90 points, it is Grade A. ..
But in any of the following circumstances, it shall not be recognized as Grade A:
1, the actual production and operation period is less than 3 years;
2. The tax credit evaluation result of the last evaluation year was Grade D;
3. In an evaluation year, the declared value-added tax or business tax is zero or negative for three consecutive months or six cumulative months due to abnormal reasons;
4. Failing to set up accounting books according to the unified national accounting system, conducting accounting based on legal and valid vouchers, and providing accurate tax information to the tax authorities.
Folding grade b credit
Grade B tax credit is an annual evaluation index, with a score of 70 points or more and 90 points or less.
Folding M-level credit
The M-level tax credit is applicable to the following enterprises that have not committed dishonesty listed in Article 20 of the Credit Management Measures:
1, newly established enterprise.
2, the evaluation of the annual production and operation business income and the annual evaluation index score of 70 points or more.
It shall come into force on April 20 18, and the second item of Article 17 of the Credit Management Measures shall be abolished at the same time.
Folding C-grade credit
C-level tax credit is an annual evaluation index, with a score of 40 points or more and 70 points or less.
Folding d-level credit
If the evaluation score is less than 40 points or directly determined by the score, it is level D.
In any of the following circumstances, it will not be scored and evaluated, and it will be rated as D:
1. It is judged to constitute a tax-related crime by evading payment of taxes, evading recovery of tax arrears, defrauding export tax rebates, and falsely issuing special invoices for value-added tax;
2. The acts listed in the preceding paragraph do not constitute a crime, but the amount of tax evasion (tax evasion) is more than 654.38+million yuan, accounting for more than 10% of the total taxable amount of various taxes, or there are tax violations such as evading the recovery of tax arrears, defrauding export tax rebates, falsely issuing special invoices for value-added tax, and taxes, late fees and fines have been paid;
3. Failing to pay taxes, late fees and fines in full within the prescribed time limit according to the conclusion of the tax authorities;
4. Refusing to pay taxes by violence or threat, or refusing or obstructing the tax authorities to carry out tax inspection and law enforcement according to law;
5, in violation of the provisions of the VAT invoice management or other invoice management regulations, resulting in other units or individuals not paying, underpaying or defrauding taxes;
6. Providing false declaration materials to enjoy preferential tax policies;
7, defrauding the national export tax rebate, and the export tax rebate (exemption) qualification has not expired;
8. There is an abnormal household record or the person directly responsible for the abnormal household is registered or responsible for the operation;
9. The person directly responsible for the D-level taxpayer is registered or responsible for the operation;
10, there are other serious cases of dishonesty recognized by the tax authorities according to law.
Extended data:
Level query
The determination and publication of tax credit evaluation results follow the principle of who evaluates, who recognizes and who publishes.
The tax authorities determine the tax credit evaluation results of the previous year in April every year, and provide self-service inquiry services for taxpayers.
Taxpayers who disagree with the results of tax credit evaluation may apply in writing to the tax authorities that made the evaluation for re-evaluation. 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. 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.
Where a taxpayer applies to the tax authorities for supplementary tax credit evaluation due to the cancellation of items (3), (4) and (5) of Article 17, the tax authorities shall handle it in accordance with the provisions of Chapter III of these Measures. When the taxpayer's credit evaluation status changes, the tax authorities can take appropriate measures to inform and remind taxpayers. The tax authorities shall, in accordance with the principle of classification, disclose the results of tax credit evaluation in an orderly manner according to law:
1. Actively disclose the list of A-level taxpayers and related information;
2, according to the needs of the construction of social credit system, and the credit information with relevant departments * * * * enjoy the memorandum of cooperation, agreements and other provisions, and gradually open the list of taxpayers in B, C and D and related information;
3, regularly or irregularly release major tax illegal information. The specific measures shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Baidu Encyclopedia-Tax Credit Rating