For individual industrial and commercial households registered as general taxpayers of value-added tax, a unified national tax credit evaluation method is implemented, that is, individual industrial and commercial households voluntarily apply to the competent tax authorities and participate in the evaluation with reference to the enterprise tax credit evaluation index and evaluation method. Once it is included in the credit evaluation management, it will promote its better participation in market competition and further optimize the tax business environment. At the same time, the tax credit rating will also become a stepping stone to participate in market competition, which will help it catch the through train of tax-bank interaction.