Today, Shen Shui Xiao Weixian talks with you: How to divide the tax credit rating? What disciplinary measures are there?
Let's look down together!
////Tax Credit///
///Grade classification///
According to the "Trial Measures for the Management of Tax Credit Rating", the tax credit rating adopts the annual evaluation index scoring and direct grading. The evaluation cycle of tax credit is a tax year. At present, there are five tax credit grades: A, B, C, D and M.
[I] grade a
Annual evaluation index score
More than 90 points
But one of the following situations
It shall not be recognized as Grade A. ..
0 1
The actual production and operation period is less than 3 years;
02
The tax credit evaluation result of the previous evaluation year was Grade D;
03
For abnormal reasons, the value-added tax or business tax declaration is zero or negative for three consecutive months or six cumulative months in an evaluation year;
04
It is impossible to set up account books according to the unified national accounting system and provide accurate tax payment information to the tax authorities on the basis of legal and effective vouchers.
Level 2b
Annual evaluation index score
More than 70 points and less than 90 points.
[3 ]M level
No tax credit occurred.
Trial rating management
Article 20 of the Measures
The enumeration is dishonest
The following enterprises apply M-level tax credit.
0 1
A newly established enterprise.
02
Evaluate the enterprises that have no production and operation income in that year and the annual evaluation index score is above 70 points.
[4] Class C.
Annual evaluation index score
More than 40 points and less than 70 points.
[5] level D.
Annual evaluation index
Score below 40 points or
Determined by direct grading
////Tax Credit Assessment///
///Incentive and disciplinary measures///
The tax authorities shall, in accordance with the principle of keeping promises and rewarding the superior and punishing the inferior, provide classified services and management to taxpayers with different credit ratings.
Taxpayers with a tax credit rating of A
The tax authorities shall give the following rewards:
one
Actively announce the annual list of Class A taxpayers to the public;
2
Ordinary taxpayers can receive the value-added tax invoice amount for three months at a time, and can handle it immediately when it is necessary to adjust the value-added tax invoice amount;
three
Ordinary invoices are charged on demand;
four
Taxpayers who have been rated as a-level credit rating for three consecutive years can enjoy the above measures, and the tax authorities can also provide green channels or specialized personnel to help handle tax-related matters;
five
Joint incentive measures implemented by tax authorities and relevant departments, as well as other incentive measures taken according to local actual conditions.
A taxpayer with a tax credit rating of d.
The tax authorities shall take the following measures:
one
Publicize the list of Class D taxpayers and their directly responsible personnel, and directly determine the tax credit of other directly responsible taxpayers registered or operated as Class D;
2
During the counseling period, the collection of special VAT invoices shall be handled according to the general taxpayer policy, and the collection of ordinary invoices shall be changed (inspected) and the supply shall be strictly restricted;
three
Strengthen the audit of export tax rebate;
four
Strengthen tax assessment and strictly examine all kinds of materials submitted by it;
five
Included in the key monitoring objects, increase the frequency of supervision and inspection, and find tax violations, the minimum standards within the prescribed punishment range shall not be applied;
six
Inform the relevant departments of the tax credit evaluation results, and put forward suggestions on restricting or prohibiting business, investment and financing, acquisition of government-supplied land, import and export, entry and exit, registration of new companies, project bidding, government procurement, obtaining honor, safety license, production license, qualification examination, etc.
seven
Joint disciplinary measures implemented by tax authorities and relevant departments, and other strict management measures taken according to actual conditions.
////Tax credit rating///
///Results query///
Well, having said that, I really want to know what the credit rating of our company is.
Don't worry, you can check it online yourself ~
Log in to the Shanghai Electronic Taxation Bureau module-I want to
(1) Non-independent accounting branches can voluntarily participate in tax credit evaluation. The term "non-independent accounting branch" as mentioned in this announcement refers to a branch established by an enterprise taxpayer, whose registration information has been confirmed by the tax authorities and whose accounting method is not independent.
(2) From the date of the annual evaluation in 2020, adjust the scoring rules in the scoring method of tax credit evaluation. In the last three evaluation years, if there is any non-recurring indicator information, the evaluation will start at 100; If there is no non-recurring indicator information in the last three evaluation years, the evaluation will start from 90 points.
(3) Adjust the credit management measures taken by the tax authorities for D-level taxpayers from the date of 20 19 annual evaluation. Taxpayers who are rated as Grade D due to the evaluation index scores will retain Grade D evaluation directly in the following year, and be adjusted to deduct 1 1 minute during evaluation. For taxpayers who are directly rated as D-level, the D-level evaluation shall be maintained for 2 years, and the tax credit in the third year shall not be rated as A-level. ..
(four) taxpayers have objections to the index evaluation, can fill in the "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Tax Credit Management" in March of the following year, and report it to the competent tax authorities for approval. The competent tax authorities will review and adjust the situation in the annual assessment, and provide taxpayers with self-service inquiry service according to the assessment results.
Related questions and answers: How to divide tax bands? Taxpayers are classified into a, b, m, c and d levels. Grade a is the highest and grade d is the lowest. M level belongs to the newly registered general taxpayer. 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 credit rating is assessed once every tax year. Grade A assessment score 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 evaluation score is below 40 points or directly graded. The following enterprises that have not committed the acts of dishonesty listed in Article 20 of the Credit Management Measures apply M-level tax credit: 1, newly established enterprises; 2, the evaluation of the annual production and operation business income and the annual evaluation index score of 70 points or more. 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. The indicators of tax grade include tax registration, tax declaration, account book voucher management, tax payment, and the handling of violations of tax laws and administrative regulations. Tax declaration includes the rate of tax declaration on schedule, the accuracy of tax declaration on schedule and the accuracy of tax withholding on schedule. : 1. Why should all the year-end awards be included in the comprehensive income? In the past, the year-end bonus of personal income tax was taxed separately, which means that A and B have the same salary, but it is unfair to pay different taxes because of different payment methods. For example, their annual tax income is 200,000 yuan, but A's year-end bonus is 6.5438+10,000 yuan, and the rest salary is 6.5438+10,000 yuan; B There is no year-end bonus, it's all salary income. Then according to the current tax rate, plus the year-end bonus, A only needs to pay a tax of 17270 yuan, while B has to pay a tax of 23,080 yuan. In addition, there is a "broken file" interval for the year-end bonus to be taxed separately. In these intervals, there are more pre-tax bonuses and less tax deduction. For example, C got 12000 yuan for the year-end award, and got 1 1640 yuan after paying 360 yuan tax; Ding got the year-end bonus 12300 yuan, and paid 1050 yuan to get the tax 1 1250 yuan. Ding didn't get more C in the end. After the tax reform, wages, salaries, labor remuneration and other labor income will be comprehensively taxed to avoid unfair tax burden caused by similar monthly fluctuations. However, the state has fully considered the needs of taxpayers and set a three-year transition period for the policy to shift from separate taxation to consolidated taxation, which also helps enterprises to arrange more reasonable salary payment methods.