1, Grade A: the annual evaluation index scores more than 90 points;

2. Grade B: the evaluation score is more than 70 points and less than 90 points;

3. Grade C: the evaluation score is more than 40 points and less than 70 points;

4. Grade D: if the evaluation score is less than 40 points, it will be directly graded and determined;

5.M level: the new enterprise has no income in the current year, with a score of 70 or more.

Does not affect its tax credit evaluation:

1, taxpayers fail to fulfill their tax obligations in time due to reasons of tax authorities or force majeure;

2. Failure to pay or underpay taxes due to improper use of non-subjective and intentional calculation formulas and obvious clerical errors;

3. Other circumstances identified by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China that do not affect the tax credit evaluation.

To sum up, according to the order of advantages and disadvantages, from grade A to grade D decreases in turn, while grade M "jumps out of the cycle and is not in the five elements". Under normal circumstances, among the five grades, Grade A is the best and Grade D is the worst. Enterprises with higher credit rating can prove that their tax credit is relatively good and enterprises can get more preferential policies; Tax credit rating is divided into A, B, M, C, D, of which the rating index of more than 90 points is A; If the degree evaluation index scores more than 70 points and less than 90 points, it is Grade B, and the newly established enterprise is Grade M. If there is no production and operation income in the evaluation index and the degree evaluation index scores more than 70 points, it is Grade 40 and above, and if it does not reach 70 points, it is Grade C. If the degree evaluation index scores less than 40 points, it is directly judged as Grade D..

Legal basis:

Article 18 of the Trial Measures for the Administration of Tax Credit Rating

If the competent State Taxation Bureau and local taxation bureau can't reach an agreement on the taxpayer's tax credit rating, they shall be reported to their respective tax authorities at the next higher level, which shall be approved by the State Taxation Bureau and local taxation bureau at the next higher level according to the principle of * * * *.

Article 19

The State Administration of Taxation and the Local Taxation Bureau * * * shall publicize the approved taxpayer's tax credit rating as Grade A respectively by the competent State Administration of Taxation and the Local Taxation Bureau in appropriate forms to solicit the opinions of taxpayers and all sectors of society. If there is no major objection within 0/5 days from the date of publicity, it can be determined as the tax credit rating assessed by the State Administration of Taxation and the Local Taxation Bureau. If there is any objection, it shall be determined by the State Taxation Bureau and the Local Taxation Bureau after study, and the relevant parties shall be informed.