According to "Announcement on Issuing Tax Credit Management Measures (Trial) in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)" (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.40, hereinafter referred to as "Credit Management Measures") and other relevant regulations, combined with the problems reflected in recent practice in various places, the following is my knowledge about how to evaluate tax credit rating. Welcome to reading.

I scope of application of the credit management measures

The scope of application of the Measures for the Administration of Credit Information is that tax registration has been completed (including? Three certificates in one, one photo and one yard? , temporary registration), independent accounting enterprises, sole proprietorship enterprises and individual partnerships are engaged in production and operation and are subject to audit collection.

Audit collection refers to enterprise income tax audit collection, individual income tax audit collection of sole proprietorship enterprises and individual partnerships.

Second, about the collection of tax credit information.

According to Article 13 of the Credit Management Measures, internal tax information is collected from the tax management system, and the deadline for collecting information records is 65438+February 3 1 of the evaluation year (including today, the same below).

The competent tax authorities follow? No record, no evaluation, when (year) record, when (year) evaluation? In principle, the taxpayer's tax credit information in the tax management system is used to determine the tax credit rating according to the prescribed evaluation index and evaluation method.

Third, about the starting score.

In the evaluation year, if the taxpayer's regular indicators and non-regular indicators are complete, the evaluation will start from 100; If the non-recurring indicators are missing, the evaluation will start from 90 points.

No non-recurring indicator refers to the record that there are no decision (conclusion) documents issued by tax assessment, tax audit of large enterprises, anti-tax avoidance investigation or tax inspection in the tax management system during the evaluation year.

Fourthly, the scope of evaluation.

Within the scope of application of the Credit Management Measures, taxpayers under any of the following circumstances will not participate in this evaluation:

(1) It has been included in the tax credit management for less than one evaluation year.

The appraisal year is the Gregorian calendar year, that is, 1 October 1 day to February 3 1 day. Being included in the tax credit management for less than one evaluation year means that the tax is registered after the evaluation year of 1.2; Or cancel the tax registration before February 3 1 of the evaluation year.

The date of tax registration of enterprises with increased business value is the date of tax registration of the original local tax authorities. What's new after 20 15, 10, 1? Three certificates in one, one photo and one yard? The time for an enterprise to be included in the tax credit management shall be counted from the date when the tax authorities collect the taxpayer's supplementary information.

Enterprises registered or operated by abnormal households whose tax credit management is less than one evaluation year or the direct responsible person of D-level taxpayers shall be implemented in accordance with the provisions of Items 8 and 9 of Article 6 of this announcement.

(2) Assess the annual non-production and operation income.

Income from production and operation refers to income from main business, excluding rental income from non-main business and income from selling goods. Whether there is any main business income is determined according to whether the taxpayer has declared the main business income of the evaluation year to the tax authorities in the tax management system.

(3) Being placed on file for investigation and punishment for suspected tax violations, and the case has not been closed yet.

Being placed on file for investigation on suspicion of tax violation refers to being transferred to the public security organ or being directly placed on file for investigation by the public security organ on suspicion of tax violation, which is determined according to the transfer record or the record of being placed on file in the tax management system. It does not belong to this situation that the tax inspection department put on record for inspection, and it should be included in the scope of this assessment.

Not yet closed refers to: before the evaluation year of 65438+February 3 1, there was a record of transfer or filing in the tax management system, but there was no record of closing the case.

(four) the audited and financial departments have found out the tax violations according to law, and the tax authorities are dealing with them according to law, but they have not yet settled.

Incomplete refers to the fact that before the evaluation year of 65438+February 3 1, there were records of operation and circulation in the tax management system, but there were no completed records.

(5) Having applied for tax administrative reconsideration and brought an administrative lawsuit, but the case has not been closed.

Unfinished case means that before the evaluation year of 65438+February 3 1, there were records of accepting reconsideration and filing lawsuits in the tax management system, but there were no records of closing the case.

Five, about the situation can not be rated as a level.

For abnormal reasons, in an evaluation year, if the value-added tax and business tax are declared to be zero or negative for three consecutive months or accumulated for six months, they cannot be rated as A-level.

Normal reasons refer to normal reasons such as seasonal production and operation, and enjoying policy tax reduction and exemption. Abnormal reasons are other reasons besides the above reasons.

Quarterly declaration is regarded as three consecutive months.

Six, about the direct judgment of D level.

(1) Those who have evaded paying taxes, evading the recovery of tax arrears, defrauding export tax rebates, falsely issuing special invoices for value-added tax, etc., and are judged to constitute tax-related crimes.

Determine the year of Grade D according to the record date of the judgment result in the tax management system, and adjust its previous annual credit record according to the provisions of Article 25 of the Credit Management Measures.

(2) Having committed the acts listed in the preceding paragraph, which does not constitute a crime, but the amount of tax evasion (tax evasion) is more than 654.38+million yuan, accounting for more than 10% of the total tax payable, or tax evasion, defrauding export tax rebates, falsely issuing special invoices for value-added tax, etc., and the taxes, late fees and fines have been paid.

According to the filing date of the processing results in the tax management system, determine the year of Grade D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.

The proportion of tax evasion (tax evasion) in the total taxable amount of each tax type = the total tax evasion (tax evasion) of each tax type in a tax year? The total taxable amount of each tax in the tax year.

(3) Failing to pay taxes, late fees and fines in full within the prescribed time limit according to the conclusion of the tax authorities.

According to the record date of this situation in the tax management system, the year of D level is determined.

(4) Refusing to pay taxes by violence or threats, or refusing or obstructing the tax authorities to carry out tax inspection and law enforcement according to law.

According to the record date of the situation in the tax management system, determine the year of level D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.

(five) acts in violation of the provisions on the administration of value-added tax invoices or other provisions on the administration of invoices, causing other units or individuals to fail to pay, underpay or defraud taxes.

According to the record date of the situation in the tax management system, determine the year of level D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.

(six) providing false declaration materials to enjoy preferential tax policies.

According to the record date of the situation in the tax management system, determine the year of level D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.

(seven) defrauding the state of export tax refund, and the qualification for export tax refund (exemption) has not expired.

During the evaluation year, the qualification for stopping export tax refund (exemption) has not expired. According to the recorded information in the tax management system.

(eight) the person directly responsible for the record or registration or management of abnormal households.

Abnormal household records refer to the abnormality in the evaluation year of 65438+February 3 1.

Enterprises registered and operated by the person directly responsible for abnormal households refer to enterprises registered and operated by the person directly responsible for abnormal households after the abnormal households are identified as abnormal households. This kind of enterprise is not restricted by the first paragraph of Article 17 of the Credit Management Measures, but is included in the evaluation scope in the year of tax credit management, and is directly judged as D-level.

(9) registered or managed by the directly responsible person of the D-level taxpayer.

Enterprises registered or operated by the directly responsible personnel of D-level taxpayers after being assessed as D-level are not restricted by the first paragraph of Article 17 of the Credit Management Measures, and are included in the assessment scope in the year when they are included in the tax credit management, and are directly judged as D-level.

(ten) there are other serious cases of dishonesty identified by the tax authorities according to law.

The parties to major tax violation cases announced by the tax authorities in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Measures for Publishing Information on Major Tax Violation Cases (for Trial Implementation) (State Taxation Administration of The People's Republic of China Announcement No.414) were rated as D in the published evaluation year, and their D-level records were kept until the evaluation year (but not less than 2 years) when they withdrew from the bulletin board, and the following year shall not be rated as A.

Seven. Have reservations about grade d assessment.

(a) the last evaluation year was evaluated as a D-level enterprise according to the evaluation index, and the D-level evaluation was retained in this evaluation year, and the A-level evaluation was not allowed in the following year.

(2) The person directly responsible for a D-level enterprise is registered after the enterprise is assessed as D-level, or the enterprise in charge of operation is assessed as D-level (Association D for short). D-level associations are only retained for one year, and re-evaluated in the following year according to the provisions of the Credit Management Measures, but they shall not be rated as A-level.

(3) If items 1, 2, 4, 5 and 6 of Article 6 of this announcement are directly judged as D, the competent tax authorities shall classify the tax credit level modulation of the previous year as D, and the D-level evaluation (referred to as dynamic D for short) will not be retained until the next year.

Eight, about publishing the list of taxpayers.

(a) according to the principle of who evaluates, who determines and who issues, the competent tax authorities of taxpayers are responsible for the evaluation, determination and release of tax credit, and the higher tax authorities summarize and publish the evaluation results. The competent tax authorities of national tax and local tax respectively release the evaluation results, and no joint release or joint signature is made in the release notice.

(2) The competent tax authorities of national tax and local tax shall publish the information of Class A taxpayers in the form of announcement at the time specified by State Taxation Administration of The People's Republic of China in April each year, including the taxpayer identification number, taxpayer name, evaluation year and the competent tax authorities of taxpayers. State Taxation Administration of The People's Republic of China, the provincial tax authorities and the municipal tax authorities through the portal (or sub-site) summary release within the jurisdiction of the A taxpayer information. If it is necessary to adjust the A-level list due to re-evaluation and dynamic adjustment, it shall issue a notice of change, update the bulletin board and its contents in time, and report it to State Taxation Administration of The People's Republic of China (Tax Service Department).

(3) Before the publication of the evaluation results (1 to April every year), if it is found that the taxpayer whose evaluation is Grade A has been cancelled by the tax authorities or identified as an abnormal household, the evaluation results will not be published.

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