Classification criteria:
Article 18 of the Measures for the Administration of Tax Credit (for Trial Implementation) has four levels of tax credit: A, B, C and D.
A-level tax credit has an annual evaluation index score of 90 points or more;
Grade B tax credit is an annual evaluation index with a score of 70 points or more and less than 90 points;
C-level tax credit is an annual evaluation index score of 40 points or more and less than 70 points;
The D-level tax credit is less than 40 points for the annual evaluation index or determined by direct grading.
Incentive measures:
Article 29 The tax authorities shall give the following incentives to taxpayers whose tax credit rating is Grade A:
(1) Proactively announce the annual list of A-level taxpayers to the public;
(two) the average taxpayer can receive the amount of VAT invoices for three months at a time, and handle it immediately when it is necessary to adjust the amount of VAT invoices;
(3) Ordinary invoices shall be collected as required;
(4) Taxpayers who have been rated as A-level credit rating for three consecutive years (referred to as "three consecutive A" for short) 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, and other incentive measures taken in combination with local actual conditions.
Article 30 For taxpayers whose tax credit rating is Grade B, the tax authorities shall carry out normal management, provide timely guidance on tax policies and management regulations, and selectively provide incentive measures in Article 29 of these Measures according to the changing trend of credit rating.
Article 31 The tax authorities shall strictly manage taxpayers whose tax payment credit rating is Grade C according to law, and selectively take the management measures in Article 32 of these Measures according to the changing trend of credit rating.
Audit cycle:
Class A has the best credit, which can be audited once every three years, class B has good credit, which can be audited once every two years, and class C has poor credit, which can be audited once a year.