Tax credit grade:
Grade A: the annual evaluation index score is above 90 points;
Grade B: the evaluation score is above 70 and below 90;
Grade C: the evaluation score is more than 40 points and less than 70 points;
Grade D: the evaluation score is lower than 40 points or directly graded and determined;
M level: the new enterprise has no income in that year, with a score of over 70 points.
Grade a is the best, and grade d is the worst. The higher the credit rating of an enterprise, it can be proved that its tax credit is relatively good, and enterprises can get more preferential policies.
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) voluntarily disclosing the list of A-level taxpayers and related information;
(two) according to the needs of the construction of social credit system, and with the credit information * * * * enjoy the relevant departments signed a memorandum of cooperation, agreements and other provisions, and gradually open the list of B, C and D taxpayers and related information;
(three) regularly or irregularly publish 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).