◆ Question: Tax credit, tax credit rating management system Answer: Tax credit refers to the fulfillment of tax obligations according to tax payment and is generally recognized by the society. Important content in the construction of credit cooperative credit system, tax credit rating management system, tax authorities Based on the performance of tax obligations, tax assessment and tax credit rating are classified into management systems. ◆ Question: Tax credit rating management content Answer: Tax credit rating assessment is based on tax registration, tax declaration, account book and voucher management, tax payment, tax violation The assessment of the two tax levels adopts the combination of declaration, assessment, review and assessment. The A-level tax credit rating implements the declaration and assessment system of B, C and D. The tax credit rating is subject to an audit and assessment system. ◆ Question: Conditions for applying for a Class A tax credit rating. Answer: The following conditions are met for tax declaration. A Class tax credit rating: 1. The business operates continuously with two tax rates (inclusive) and implements auditing and collection of various taxes. ; 2. Apply for tax payment and the assessment will be 95 based on the assessment content indicators; 3. During the assessment period (referring to two years forward from the tax authority’s determination of the tax credit rating) tax evasion, evasion of recovery of tax arrears, fraudulent tax refunds, tax resistance, false value-added tax Tax-related violations such as special invoices; 4. Records of tax administrative penalties in the first two years of the assessment period; 5. New tax arrears during the assessment period; 6. Ability to submit tax information in accordance with financial planning systems and financial statements; 7. , Be able to completely and accurately calculate the tax payable or completely and accurately calculate the tax withheld and remitted; 8. Issues within the tax audit, tax assessment or tax audit assessment period