The tax credit rating is set to four levels: A, B, C and D:

1, and the annual evaluation index score of A-level tax credit is above 90 points.

2, grade B tax credit annual evaluation index score of 70 points or more and less than 90 points.

3, C tax credit annual evaluation index score of more than 40 points and less than 70 points.

4, D tax credit annual evaluation index score less than 40 points or direct grading.

The tax credit rating is assessed once every tax year. The taxpayer has one of the following circumstances, which does not affect its tax credit evaluation:

(a) due to the tax authorities or force majeure, taxpayers failed to fulfill their tax obligations in time.

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

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

Refer to the above content: Baidu Encyclopedia-Tax Credit Rating