"Measures for the Evaluation of Tax Credit" Article 20 A taxpayer shall be directly judged as Grade D in this evaluation year under any of the following circumstances:

(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.

State Taxation Administration of The People's Republic of China No.71(20 16): Taxpayers with tax credit A receive VAT invoices for no more than 3 months at a time, and taxpayers with tax credit B receive VAT invoices for no more than 2 months at a time.