Tax credit is divided into four grades according to the percentage system: A, B, C and D, and the tax credit of Grade D can also be directly determined according to tax violations. Credit rating is directly linked to tax service management;

1, A-level credit taxpayers, the tax authorities will voluntarily announce the list, increase the amount of special invoices, and collect ordinary invoices as needed. If an enterprise has obtained A-level credit for three consecutive years, it will get a green channel or a special person to assist in taxation;

2. Implement normal management for taxpayers with credit rating of B;

3.c-level credit taxpayers are strictly managed;

4.d-level credit taxpayers will be subject to strict examination and supervision in invoice use, export tax rebate audit, tax assessment, etc., and the illegal punishment will be higher than other taxpayers.

The tax authorities will also notify the relevant departments of the list, suggesting that it be restricted or prohibited in terms of operation, investment and financing, production license, qualification and qualification examination.

legal ground

Measures for information disclosure of major tax violation cases (for Trial Implementation)

Article 10 If the information of major tax violation cases has been published for two years, it shall stop publishing and withdraw from the bulletin board. Eleventh once the case information is entered into the information system of major tax violations, it will be kept as a taxpayer's tax credit record forever. Thirteenth State Taxation Administration of The People's Republic of China and the provincial tax authorities through the agreed way, to participate in joint punishment departments at the same level to provide information published by the tax authorities on major tax violations within their respective jurisdictions.

Whether the tax authorities below the city provide information on major tax violation cases within their jurisdiction to the departments involved in joint punishment at the same level shall be decided by the tax authorities below the city in consultation with relevant departments according to the actual situation. Article 14 If the information of major tax violation cases is dynamically managed and the case information changes, the tax authorities that provide case information in accordance with Article 13 of these Measures shall provide updated information to the departments involved in joint disciplinary management at the same level in a timely manner. Article 8 The tax authorities below the provincial level shall timely input the information of cases that meet the publication standards into the information system of major tax violations, and make it public through the portal website of the provincial tax authorities. At the same time, according to the actual situation in the region, it can be announced to the public through bulletin boards, newspapers, radio, television, online media and other press conferences of the tax authorities at the same level.

People's Republic of China (PRC) State Taxation Administration of The People's Republic of China portal website set up a column to link the contents published by the portal websites of provincial tax authorities.