In order to strengthen the construction of tax credit system, standardize the management of tax credit rating, and promote taxpayers to pay taxes according to law, the Measures for the Administration of Tax Credit Rating are formulated according to the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management, and are hereby abolished. Enterprises should pay taxes in accordance with the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

Legal objectivity:

Provisional Regulations on Value-added Tax in People's Republic of China (PRC) Article 1 Units and individuals that sell goods or process, repair and repair services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations. "Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 3 Taxpayers engaged in projects with different tax rates shall separately account for the sales of projects with different tax rates; If the sales volume is not accounted for separately, a higher tax rate shall apply.