Tax credit rating can be divided into five credit ratings: A, B, C, D and M, with a total of five grades. A-level tax credit is determined by the annual evaluation index score of more than 90 points, B-level tax credit of more than 70 points but less than 90 points, C-level tax credit of more than 40 points but less than 70 points, D-level tax credit of less than 40 points or direct grading. M level is a newly established enterprise, with no production and operation income in the evaluation year, and the annual evaluation index score is above 70 points.

Legal basis: Article 18 of the Measures for the Administration of Tax Credit.

The tax credit rating is set to four levels: A, B, C and D. The annual evaluation index score of A-level tax credit is above 90 points; Grade B tax credit is an annual evaluation index, with a score of over 70 and under 90; C-level tax credit is the annual evaluation index score of 40 points or more and 70 points or less; The D-level tax credit is lower than the annual evaluation index by 40 points or determined by direct grading.

Announcement on matters related to tax credit evaluation

3. Add M-level tax credit rating, and the tax credit rating will be changed from A, B, C and D to A, B, M, C and D ... M-level tax credit is applicable to the following enterprises that have not committed dishonesty listed in Article 20 of the Credit Management Measures:

(1) Newly established enterprise.

(2) the evaluation of the annual production and operation income and the annual evaluation index score of 70 points or more.