The competent tax authorities of taxpayers shall conduct supplementary tax credit assessment in accordance with the provisions of Chapter III of the Measures. The competent tax authorities shall complete the supplementary evaluation within 15 working days from the date of accepting the application, and feed back the tax credit evaluation information to taxpayers (Annex 2) or provide self-service inquiry service for evaluation results. "
2. According to Article 17 of Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.40, 20 14): "The tax credit evaluation cycle is a tax year, and taxpayers under any of the following circumstances will not participate in this evaluation:
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(3) Being placed on file for investigation and punishment for suspected tax violations, and the case has not been closed yet;
(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, and the case has not yet been closed;
(five) has applied for tax administrative reconsideration, administrative litigation has not yet been closed;
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