A-level taxpayer enterprise refers to a level assessed by the tax authorities through the taxpayer's tax credit in the cycle, and belongs to a higher-level taxpayer level. The assessment method can comprehensively and objectively reflect the taxpayer's tax compliance and tax credit status.

The tax authorities can get a relatively accurate tax credit evaluation by comprehensively investigating the performance of taxpayers in tax registration, tax declaration, tax collection, tax inspection and other aspects during the period.