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Tax credit evaluation index
Tax credit evaluation indicators generally include:

1, tax registration, such as tax withholding registration, annual inspection, replacement, etc. ;

2. Tax declaration, such as tax declaration rate and accuracy. ;

3. Management of account books and vouchers, such as setting and keeping account books and vouchers according to regulations;

4, tax payment, such as tax payable on schedule warehousing rate, unpaid taxes, etc. ;

5 tax-related criminal records, tax administrative punishment records and other acts in violation of tax laws and administrative regulations.

Tax credit rating time:

1, the tax authorities will determine the tax credit evaluation results of the previous year in April every year to provide taxpayers with self-service inquiry services;

2. Taxpayers who have objections to the index evaluation can fill in the Application Form for Tax Credit Re-evaluation (Approved) in March next year of the evaluation year and submit an application for review to the competent tax authorities, who will review and adjust the evaluation results together in April.

To sum up, tax credit evaluation adopts annual evaluation index scoring method and direct scoring method.

Legal basis:

Article 18 of the Measures for the Administration of Tax Credits

The tax credit rating is set to four levels: A, B, C and D. The annual evaluation index score of A-level tax credit is above 90 points; Grade B tax credit is an annual evaluation index, with a score of over 70 and under 90; C-level tax credit is the annual evaluation index score of 40 points or more and 70 points or less; The D-level tax credit is lower than the annual evaluation index by 40 points or determined by direct grading.