Tax credit evaluation index and deduction standard are as follows:

1. Failing to pay the tax payable that has been declared or approved for extension within the prescribed time limit, and counting it every time;

2. Failing to fill in the financial statements within the prescribed time limit and calculating by time;

3, did not apply for tax returns within the prescribed time limit or did not apply for withholding within the prescribed time limit, according to the tax calculation;

4. If the value-added tax and business tax are declared to be zero or negative at the same time for 3 consecutive months or 6 cumulative months in the evaluation year, A cannot be evaluated;

5. Taxpayers with abnormal household records or those directly responsible for abnormal households are registered or directly sentenced to D level.

Second, analyze the details

Tax credit information is divided into three parts, one is taxpayer credit history information, the other is tax internal information, and the third is external information. This information is subdivided into nearly 100 evaluation indicators, which are divided into recurrent indicators and non-recurrent indicators. The evaluation index is complete, starting from 100; If the non-recurring indicators are missing, the evaluation will start from 90 points.

Third, how to check the taxpayer's credit rating?

1, enter the electronic tax bureau;

2. Click on the top left of the page to log in;

3. Enter the user name, password and slide the verification bar, and click Login;

4. Continue to select the name of the enterprise, and click Enterprise to enter;

5. Enter the main interface of the system and click the tax-related query;

6. Continue to click on the tax credit query on the left side of the page;

7. Click Tax Offset Query on the left side of the page, and a selection box will pop up on the right side. Click on the tax credit details query;

8. Click on the tax credit details query, select the year to query the credit rating, and click the query on the right side of the page to see the enterprise credit rating.