20 18 announcement No.8 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on matters related to tax credit evaluation (20 18) proposed to increase the level of m. On October 20 19 10,19, State Taxation Administration of The People's Republic of China issued an announcement on matters related to tax credit restoration.
From June 5438+1 October1day, 2020, corporate taxpayers who have been included in the tax credit management will be repaired by making credit commitments and correcting untrustworthy behaviors, so as to further encourage and guide taxpayers to enhance their awareness of paying taxes in good faith according to law and actively build a new credit-based tax supervision mechanism.
Taxpayer classification
Add M-level tax credit rating, and change the tax credit rating from A, B, C and D to A, B, M, C and D. ..
A-level credit classification
If the evaluation score is above 90 points, it shall be Grade A. However, it shall not be deemed as Grade A under any of the following circumstances. ..
1, and the tax credit evaluation result of the last evaluation year was grade D.
2 due to abnormal reasons, in an evaluation year for three consecutive months to declare value-added tax or business tax is zero or negative or accumulated for six months.
3. Failing to set up accounting books according to the unified national accounting system, conducting accounting based on legal and valid vouchers, and providing accurate tax information to the tax authorities.
4. The actual production and operation period is less than 3 years.