A: Tax credit refers to a kind of credit that taxpayers fulfill their tax obligations according to law and is generally recognized by the society. It is one of the important contents of social credit system construction. The tax credit rating management system is a system in which tax authorities classify taxpayers into different tax credit ratings according to their tax obligations.

◆ Q: What is the content of tax credit rating management?

Answer: The tax credit rating is scored according to the taxpayer's tax registration, tax declaration, account book voucher management, tax payment, and the handling of violations of tax laws and administrative regulations, and four levels are set: A, B, C and D.

The tax credit rating is assessed once every two tax years, and the method of combining declaration assessment with audit assessment is adopted. A-level tax credit rating is subject to declaration and evaluation system, and B, C and D tax credit ratings are subject to audit and evaluation system.

◆ Q: What are the conditions for declaring the A-level tax credit rating?

A: Taxpayers who meet the following conditions can declare A-level tax credit rating:

1, all kinds of taxpayers who have started business and operated continuously for more than two tax years (inclusive) and are subject to audit collection;

2, the taxpayer to apply, and according to the evaluation content index score, evaluation score of 95 points or more;

3. During the evaluation period (two years forward from the date when the tax authorities determine the tax credit rating), there are no tax-related illegal acts such as tax evasion, evasion of tax recovery, fraudulent export tax refund, refusal to pay taxes, and false issuance of special invoices for value-added tax;

4. There is no record of tax administrative punishment for two years before the assessment period;

5. There are no new cases of unpaid taxes during the evaluation period;

6. Being able to submit the financial accounting system, financial accounting statements and other tax payment materials according to law;

7, can complete and accurate accounting of tax payable or complete and accurate accounting of withholding tax;

8. After tax inspection, tax assessment or tax audit, there is no problem during the assessment period.