Tax credit rating refers to the rating of taxpayers' tax credit in a certain period of time according to the taxpayer's performance of tax obligations and the standards stipulated in the Trial Measures for Tax Credit Rating Management [1]. The following is the knowledge I brought to you about the methods and inquiries of corporate tax credit rating. Welcome to reading.

evaluating indicator

(1) Tax registration

1. Business registration;

2. withholding tax registration;

3. Tax change registration;

4. Use of registration documents;

5. Annual inspection and replacement;

6. Bank account report;

7 tax identification (including general taxpayer identification, etc.). ).

(2) Tax returns

1. Tax declaration rate on schedule;

2. The accuracy of tax returns on time;

3. Withholding tax rate on schedule;

4. The accuracy of the withholding report on schedule;

5. Submit financial and accounting statements and other tax payment materials.

(3) Management of account books and vouchers

1. Submit financial accounting system or financial accounting processing method and accounting software;

2. Set up and keep account books and vouchers according to regulations, and keep accounts and accounts according to legal and valid vouchers;

3. Keeping, issuing, using and obtaining invoices;

4. Installation, storage and use of tax control devices and anti-counterfeiting tax control systems.

(4) Tax payment

1. Taxable amount of planned warehousing tax rate;

2. Unpaid taxes;

3. Withholding tax rate on schedule.

(five) the handling of violations of tax laws and administrative regulations.

1. Tax-related criminal record;

2. Records of tax administrative punishment;

3. Other illegal tax records.

The cumulative value of indicators is 100, and the specific score is: tax registration 15; 25 points for tax return; Account book and voucher management 15 points; Pay 25 points; Dealing with violations of tax laws and administrative regulations, deducted 20 points.

grade separation

The credit rating is divided into four levels: A, B, C and D, with A being the highest and D the worst. [2]

Grade a credit

If the evaluation score is above 95 points, it is Grade A. ..

But in any of the following circumstances, it shall not be recognized as Grade A:

(a) acts suspected of violating tax laws and administrative regulations, and the case has not been closed by the evaluation date or has not been corrected according to the decision of the tax authorities after the case is closed;

(two) within two years (within two years from the date when the tax authorities determine the tax credit rating), new cases of unpaid taxes occur;

(3) Failing to submit the financial accounting system, financial accounting statements and other tax payment materials according to law;

(4) Having a record of tax administrative punishment within two years before the assessment period;

(five) the tax payable is not completely and accurately calculated or the tax is not completely and accurately withheld and remitted.

Grade b credit

Through the evaluation of the evaluation index, the evaluation score is more than 60 points and less than 95 points, which is grade B.

However, if there is a new unpaid tax of more than 50,000 yuan by the assessment date (which occurred within two years from the date of self-assessment and has not been paid by the assessment date), it is not qualified to be assessed as a B-level taxpayer. Taxpayers who have been registered for tax for less than two years will be regarded as B-level management and will not be subject to tax credit rating.

C-level credit

The evaluation score of more than 20 points and less than 60 points is C grade.

Under special circumstances, the assessment score is above 60, but the taxpayer will be classified as C in any of the following circumstances:

(1) Failing to go through the tax registration according to law;

(2) During the evaluation period, the tax declaration rate is below 90%, and the accuracy of tax declaration is below 90%.

70% and below, the timely warehousing rate of tax payable is below 80%, the accuracy of withholding declaration is below 80%, and the warehousing rate of withholding tax is below 90%;

(3) Violating tax laws and administrative regulations and being punished by tax administration within two years (within two years from the date when the tax authorities determine the tax credit rating);

(4) Taxpayers included in the VAT anti-counterfeiting tax control system are unable to file tax returns on schedule twice within one year;

(5) Taxable income and its accounting are confused, and relevant vouchers, account books and statements are incomplete and untrue.

D grade credit

If the evaluation score is below 20 points, it is D level.

In any of the following circumstances, it will not be scored and evaluated, and it will be rated as D:

(a) suspected of tax-related crimes, which have been transferred to the public security organs according to law and have not yet been closed;

(2) Having tax-related criminal records, such as tax evasion, evasion of recovering tax arrears, defrauding export tax rebates, refusing to pay taxes, and falsely issuing special invoices for value-added tax, within two years (referring to two years from the date when the tax authorities determine the tax credit rating);

(3) defrauding preferential tax policies and defrauding the refund of overpaid taxes.

grade separation

1. How can taxpayers check their tax credit rating?

A: Taxpayers can log on to Shanxi National Tax Portal and click Tax-related Inquiry-Credit Rating Inquiry to inquire.

A-level taxpayers can query and print the tax credit certificate through the website.

B\C\D taxpayers need to log on to Shanxi national tax portal and click on the upgraded Shanxi online declaration platform. After registration, they can query and print the tax credit rating certificate.

[Supplementary evaluation, re-evaluation]

(1) Additional comments. The taxpayer is released due to the circumstances listed in Item (3), Item (4) and Item (5) of Article 17 of the Administrative Measures for Tax Credits (Announcement 20 14 No.40) issued by the State Administration of Taxation, that is, the case has not been closed due to suspected tax violations; The audited and financial departments have found out the illegal tax acts according to law, and the tax authorities are handling them according to law, which has not yet been settled; Those who have applied for tax administrative reconsideration and filed an administrative lawsuit but have not yet closed the case shall apply to the tax authorities for supplementary tax credit evaluation, apply to the competent tax authorities in accordance with the provisions of the Announcement of the General Administration on Defining Supplementary Tax Credit Evaluation and Re-evaluation (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.4615), and fill in the Application Form for Supplementary Tax Credit Evaluation (in triplicate). The competent country and local tax authorities shall complete the supplementary assessment within 15 working days from the date of accepting the application and report it to the provincial and local tax bureaus step by step. After the provincial bureau is determined, it will feed back the tax credit evaluation information to taxpayers or provide self-service inquiry service for supplementary evaluation results.

(2) Re-evaluation. Taxpayers who have objections to the results of tax credit evaluation can fill in the Application Form for Tax Credit Re-evaluation (in triplicate) and the level modulation Form for Tax Credit Evaluation (in triplicate) and apply to the competent tax authorities for re-evaluation. The assessment of the tax authorities shall be carried out in accordance with the provisions of Chapter III of State Taxation Administration of The People's Republic of China's Measures for the Administration of Tax Credits (Announcement No.40 of 20 14). The competent national tax authorities and local tax authorities shall communicate with each other in a timely manner, transfer the application for re-evaluation, complete the re-evaluation within 15 working days from the date of accepting the application, and report it to the provincial state and local tax bureaus step by step. After the provincial bureau determines, it will feed back the tax credit re-evaluation information to taxpayers or provide self-service inquiry service for re-evaluation results.

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