(a) voluntarily announce the annual list of A-level taxpayers to the public;
(two) the general taxpayer can receive the value-added tax invoice amount for three months at a time, and handle it immediately when it is necessary to adjust the value-added tax invoice amount;
(3) Collect ordinary invoices as required;
(4) Taxpayers who have been rated as A-level credit rating for three consecutive years (referred to as "Sanlian A") 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, as well as other incentive measures taken in combination with local conditions.
The evaluation score is above 95 points, and those who meet the following conditions can be rated as Grade A: during the evaluation period, there were no tax-related violations such as tax evasion, tax evasion, defrauding export tax rebates, refusing to pay taxes, and falsely issuing special invoices for value-added tax; There is no record of tax administrative punishment in the first two years of the evaluation period; There is no new unpaid tax during the evaluation period;
Being able to submit financial accounting system, financial accounting statements and other tax payment materials according to law; Be able to calculate the tax payable completely and accurately or withhold and pay taxes; After tax inspection, tax assessment or tax audit, there is no problem during the assessment period.
Extended data:
The tax authorities shall, in accordance with the principle of classification, disclose the results of tax credit evaluation in an orderly manner according to law:
(1) voluntarily disclosing the list of A-level taxpayers and related information;
(two) according to the needs of the construction of social credit system, as well as the provisions of the memorandum and agreement on credit information cooperation with relevant departments, and gradually open the list of taxpayers in B, C and D and related information;
(three) regularly or irregularly publish major tax illegal information. The specific measures shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Baidu Encyclopedia-Tax Credit Rating