Legal analysis: the tax credit rating is set at A.B.C.D. The annual evaluation index score of Grade A tax credit is above 90 points; Grade B tax credit is an annual evaluation index, with a score of over 70 and under 90; C-level tax credit is the annual evaluation index score of 40 points or more and 70 points or less; The D-level tax credit is lower than the annual evaluation index by 40 points or determined by direct grading.

Legal basis: Measures for the Administration of Tax Credit (for Trial Implementation)

Article 18 The tax credit rating is divided into four grades: A, B, C and D. The annual evaluation index score of A-level tax credit is above 90 points; Grade B tax credit is an annual evaluation index, with a score of over 70 and under 90; C-level tax credit is the annual evaluation index score of 40 points or more and 70 points or less; The D-level tax credit is lower than the annual evaluation index by 40 points or determined by direct grading.

Nineteenth taxpayers in any of the following circumstances, this evaluation year can not be rated as A:

(a) the actual production and operation period is less than 3 years;

(2) The tax credit evaluation result of the previous evaluation year was Grade D;

(3) Due to abnormal reasons, the value-added tax or business tax declaration is zero or negative for three consecutive months or six months in an evaluation year;

(4) Failing to set up accounting books in accordance with the provisions of the unified national accounting system, conducting accounting based on legal and valid vouchers, and providing accurate tax information to the tax authorities.

Twentieth taxpayers in any of the following circumstances, this year's evaluation directly rated as D:

(a) tax evasion, tax evasion, defrauding export tax rebates, falsely issuing special invoices for value-added tax and other acts, which are judged to constitute tax-related crimes;

(2) The acts listed in the preceding paragraph do 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 taxable amount of various taxes, or there are tax violations such as evading the recovery of tax arrears, defrauding export tax rebates, falsely issuing special invoices for value-added tax, and taxes, late fees and fines have been paid;

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

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

(five) acts in violation of the provisions on the administration of value-added tax invoices or other provisions on the administration of invoices, resulting in other units or individuals not paying, underpaying or defrauding taxes;

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

(seven) countries that defraud export tax rebates, and the export tax rebate (exemption) qualification has not expired;

(eight) there are records of abnormal households, or the personnel directly responsible for abnormal households are registered or responsible for business operations;

(9) registered or managed by the person directly responsible for the D-level taxpayer;

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