In any of the following circumstances, it will not be scored and evaluated, and it will be rated as D:

1. It is judged to constitute a tax-related crime by evading payment of taxes, evading recovery of tax arrears, defrauding export tax rebates, and falsely issuing special invoices for value-added tax;

2. The acts listed in the preceding paragraph do not constitute a crime, but the amount of tax evasion (tax evasion) is more than 654.38+million yuan, accounting for more than 10% of the total taxable amount of various taxes, or there are tax violations such as evading the recovery of tax arrears, defrauding export tax rebates, falsely issuing special invoices for value-added tax, and taxes, late fees and fines have been paid;

3. Failing to pay taxes, late fees and fines in full within the prescribed time limit according to the conclusion of the tax authorities;

4. Refusing to pay taxes by violence or threat, or refusing or obstructing the tax authorities to carry out tax inspection and law enforcement according to law;

5, in violation of the provisions of the VAT invoice management or other invoice management regulations, resulting in other units or individuals not paying, underpaying or defrauding taxes;

6. Providing false declaration materials to enjoy preferential tax policies;

7, defrauding the national export tax rebate, and the export tax rebate (exemption) qualification has not expired;

8. There is an abnormal household record or the person directly responsible for the abnormal household is registered or responsible for the operation;

9. The person directly responsible for the D-level taxpayer is registered or responsible for the operation;

10, there are other serious cases of dishonesty recognized by the tax authorities according to law.

Extended data

The tax credit evaluation cycle is a tax year, and taxpayers under any of the following circumstances will not participate in this evaluation:

1, which has been included in tax credit management for less than one evaluation year;

2. There is no production and operation income in this evaluation year;

3. The case has not been closed because of suspected tax violation;

4, audited, the financial sector to find out the tax violations, the tax authorities are dealing with according to law, has not yet been closed;

5, has applied for tax administrative reconsideration, filed an administrative lawsuit has not been closed;

6. Other circumstances that make it inappropriate to participate in this evaluation.

Taxpayers in any of the following circumstances can't be rated as Grade A in this evaluation year:

1, the actual production and operation period is less than 3 years; ?

2. The tax credit evaluation result of the last evaluation year was Grade D;

3. In an evaluation year, the declared value-added tax or business tax is zero or negative for three consecutive months or six cumulative months due to abnormal reasons;

4. 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.

The taxpayer has one of the following circumstances, which does not affect its tax credit evaluation:

1, taxpayers fail to fulfill their tax obligations in time due to reasons of tax authorities or force majeure;

2. Failure to pay or underpay taxes due to improper use of non-subjective and intentional calculation formulas and obvious clerical errors; ?

3 other circumstances identified by State Taxation Administration of The People's Republic of China that do not affect the tax credit evaluation.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Announcement on Issuing the Administrative Measures for Tax Credit (Trial)