1. What's the difference between tax levels A and B?
The difference between tax levels a and b:
A-level credit, with an annual evaluation index score of over 90 points; B-level credit, the annual evaluation index score is above 70 points and below 90 points.
A-level taxpayers: except for special and special inspections and golden tax investigations, they can be exempted from tax inspection within two years; Take immediate measures to verify tax registration certificate, annual tax inspection, etc. : The competent tax authorities shall handle relevant formalities on the spot after receiving the relevant information of taxpayers; Relax the invoice purchase limit; Simplify the declaration procedures of export tax refund (exemption) on the premise of complying with the provisions of export tax refund (exemption); All localities can take service measures to encourage tax payment according to local conditions.
Taxpayer B: The competent tax authorities not only carry out daily tax collection and management such as tax registration, account book and voucher management, tax declaration, tax collection, tax refund and exemption, tax inspection and administrative punishment.
2. What's the difference between A-level taxpayers and ordinary taxpayers?
Taxpayers of Class A are classified and managed by the tax bureau according to the taxpayer's credit rating, and are divided into Class A, Class B and Class C. ..
General taxpayers are classified according to laws and regulations, according to the scale of taxpayers' production (sales), the nature and conditions of taxpayers.
Related knowledge: general taxpayer qualification determination
1 A VAT taxpayer whose annual taxable sales exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China shall apply to the competent tax authorities for general taxpayer qualification.
2. If the annual taxable sales amount does not exceed the standards for small-scale taxpayers stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, as well as newly opened taxpayers, they may apply to the competent tax authorities for the qualification of small-scale taxpayers.
The following conditions must be met: having a fixed production and business premises; Be able to set up accounting books according to the unified national accounting system, conduct accounting according to legal and valid vouchers, and provide accurate tax information.
General taxpayer application materials
Taxpayers shall fill in the Application Confirmation Form for General VAT Taxpayers to the competent tax authorities and provide the following information:
1, copy of tax registration certificate;
2, the identity certificate of the person in charge and the fiscal and taxation personnel and their copies;
3, accounting personnel qualification certificate or agency bookkeeping agreement signed with intermediary institutions and their copies;
4. Certificate of property right of business premises or lease agreement, or certificate of other available premises and its copy;
5. Other relevant materials specified by State Taxation Administration of The People's Republic of China.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Cancelling the Time Limit for Certification and Confirmation of VAT Tax Deduction Certificates, etc. Article 2 Taxpayers enjoy the policy of immediate collection and refund of value-added tax. If there are requirements for tax credit rating, it shall be determined by the tax credit rating of the taxpayer in the current period when applying for tax refund. If the tax credit rating of the tax refund application changes during the period, it shall be determined according to the changed tax credit rating.