Groups that can't participate in the A-level assessment include: the planned production cycle is less than 3 years, the latest tax rating is rated as D, and the tax return is zero or negative for three consecutive months or six months in the assessment year.
First, the tax grade:
1. The tax classification system is divided into A, B, C, D and M levels. Grade B scores above 70 and below 90. C is over 40, but less than 70.
2. the score of grade d is 40 points as follows. M-level refers to a newly established enterprise or an enterprise with no operating income during the evaluation year and an annual evaluation score of 70 points. If the enterprise has some bad behaviors, it will be directly judged as D level.
3. The bad behaviors of enterprises mainly include providing false declaration materials for enjoying preferential policies, defrauding the national export tax rebate, and having abnormal household records.
First, what is the tax credit rating standard?
1. Add M-level tax credit rating, and change the tax credit rating from A, B, C and D to A, B, M, C and D. ..
2. Grade A credit
3, the evaluation score of 90 points or more, for the first level.
4, but one of the following circumstances, shall not be recognized as a level.
5. The actual production and operation period is less than 3 years.
6. The tax credit evaluation result of the last evaluation year was Grade D. ..
7. Abnormal reasons In an evaluation year, the value-added tax or business tax has been declared to be zero or negative for three consecutive months or accumulated for six months.
8. Failing to set up accounting books according to the unified national accounting system, conducting accounting based on legal and valid vouchers, and providing accurate tax information to the tax authorities.
9. Grade B credit
10, and the annual evaluation index score of Grade B tax credit is more than 70 points and less than 90 points.
1 1, m credit
12. The following enterprises that have not broken their promises listed in Article 20 of the Credit Management Measures shall apply M-level tax credit.
13, newly established enterprise
14. Evaluate the enterprises that have no production and operation income and the annual evaluation index score is above 70 points.
15 shall come into force on April 20 18, and item 2 of Article 17 of the Credit Management Measures shall be abolished at the same time.
16, C-level credit
17, the annual evaluation index score of C-level tax credit exceeds 40 points but is lower than 70 points.
18, d credit
19, if the evaluation score is below 40 points or directly determined by the score, it is D-level.