Attachment: A-level enterprise with tax credit refers to a taxpayer who has been comprehensively evaluated by the relevant administrative law enforcement departments for tax registration, tax declaration, tax collection, tax inspection, invoice management, account book management and taxpayer's social integrity evaluation for two consecutive years (within two years from the date when the tax authorities accept the taxpayer's application) and has a good tax credit and meets the following conditions:
(1) Having been in business for more than two years, being able to handle the change registration, bank account declaration, annual inspection and replacement in time;
(2) The tax declaration rate is 100%, the accuracy rate is over 95%, and the taxable warehousing rate is 100%, and the tax declaration forms, financial statements and other relevant materials required by the tax authorities can be submitted according to the regulations of the tax authorities;
(3) No record of tax evasion or refusal for two consecutive years;
(4) Having no record of illegal invoices for two consecutive years.
Two, the competent tax authorities to implement the following management of tax credit A enterprises:
(a) through the tax credit information management system and the media to announce the enterprise's A-level tax credit qualification and issue A-level tax credit certificates;
(2) Exemption from tax inspection within two years except for special circumstances and tax-related reports;
(three) priority, appointment, door-to-door handling of various tax-related matters.