1, the tax credit rating is divided into four levels: A, B, C and D. Every two years is an assessment cycle, and all eligible taxpayers must be classified into one of the four levels: A, B, C and D for management.

2. The competent tax authorities will implement classified management according to different levels of taxpayers, so as to encourage paying taxes in good faith according to law and improve tax compliance, and will also implement classified punishment and give encouragement according to different levels of taxpayers, thus upgrading and demoting.