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.
Under normal circumstances, among the five grades, 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. If the company wants to improve its credit rating, the specific measures are: pay the declared tax payable on time; Fill in the financial statements on time; Tax returns on time.
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.