According to the regulations, the tax authorities will assess the taxpayer's tax credit rating in a certain period according to the taxpayer's performance of tax obligations, and implement classified services and management for taxpayers with different credit ratings, as follows:
Level a
The tax authorities shall give the following incentives to taxpayers whose tax credit rating is Grade A:
(1) Proactively announce the annual list of A-level taxpayers to the public;
(two) the average taxpayer can receive the amount of VAT invoices for three months at a time, and handle it immediately when it is necessary to adjust the amount of VAT invoices;
(3) Ordinary invoices shall be collected as required;
(4) Taxpayers who have been rated as A-level credit rating for three consecutive years (referred to as "three consecutive A" for short) can enjoy the above measures, and the tax authorities can also provide green channels or specialized personnel to help handle tax-related matters;
(five) the joint incentive measures implemented by the tax authorities and relevant departments, and other incentive measures taken in combination with local actual conditions.
b grade
For taxpayers whose tax credit rating is Grade B, the tax authorities shall carry out normal management, provide timely guidance on tax policies and management regulations, and selectively provide incentive measures in Article 29 of these Measures according to the changing trend of credit evaluation status.
M class
(1) Cancel the certification of special VAT invoices.
(two) the tax authorities to provide timely guidance on tax policies and management regulations. ? [2]?
Class c
For taxpayers whose tax credit rating is C, the tax authorities should strictly manage them according to law, and selectively take the management measures in Article 32 of these Measures according to the changing trend of credit evaluation status.
Class d
For taxpayers whose tax credit rating is D, the tax authorities shall take the following measures:
(a) in accordance with the provisions of Article 27 of these measures, the list of D-level taxpayers and their directly responsible personnel shall be made public, and the tax credit of other taxpayers who are directly responsible for the registration or operation shall be directly judged as D-level;
(2) The collection of special invoices for value-added tax shall be handled according to the general taxpayer's policy during the counseling period, and the collection of ordinary invoices shall be subject to the exchange (inspection) of old invoices for new ones and strict limited supply;
(three) to strengthen the audit of export tax rebate;
(four) to strengthen the tax assessment, and strictly examine the various materials submitted by it;
(five) included in the key monitoring objects, improve the frequency of supervision and inspection, and found that tax violations, the minimum standards within the prescribed punishment range shall not be applied;
(VI) Inform the relevant departments of the tax credit evaluation results, and propose to restrict or prohibit the operation, investment and financing, land acquisition provided by the government, import and export, entry and exit, registration of new companies, project bidding, government procurement, obtaining honor, safety license, production license, employment qualification and qualification review;
(seven) the D-level evaluation is retained for 2 years, and the tax credit in the third year shall not be evaluated as A-level;
(eight) the joint disciplinary measures implemented by the tax authorities and relevant departments, as well as other strict management measures taken according to the actual situation.