1. All enterprises must participate in tax credit assessment?
The applicable scope of tax credit evaluation includes:
1. It has gone through tax registration (including "three certificates in one, one photo and one code", temporary registration), engaged in production and operation, and is applicable to independent accounting companies, sole proprietorships and individual partnerships.
Audit collection means that the corporate income tax is collected through audit collection, and the personal income tax collection method for sole proprietorships and individual partnerships is audit collection.
2. Newly established enterprises, enterprises with no production and operation business income during the evaluation year, and enterprises subject to the corporate income tax assessment and collection methods participate in tax credit evaluation.
Note: individual industrial and commercial households that are not independent accounting branches and are subject to the general tax calculation method of value-added tax can voluntarily participate in tax credit evaluation, and will be subject to the relevant provisions of the State Administration of Taxation on tax credit management during the subsequent existence period.
2. The higher the tax payable , the higher the tax credit rating?
Tax credit information mainly includes tax-related declaration information, tax (fee) payment information, invoice and tax control equipment information, registration and account book information, tax inspection information, taxpayer historical credit information and external information etc. As long as the enterprise conscientiously fulfills its tax obligations, it is possible to be assessed an excellent tax credit rating regardless of the size of the enterprise or the amount of tax payable.
3. If I am rated as a Class D taxpayer this year, will I have the opportunity to be re-classified to a higher level next year?
For taxpayers who are rated as D-level due to evaluation index scores, the following year's adjustment from directly retaining the D-level assessment to an additional deduction of 11 points during the evaluation. For taxpayers who are rated as D-level due to direct assessment, the D-level assessment will be retained for 2 years, and the tax credit in the third year shall not be assessed as A-level.
4. Does a newly established enterprise have no tax credit rating that year?
A newly established enterprise that participates in tax credit evaluation and has not committed any untrustworthy behavior listed in Article 20 of the "Credit Management Measures" is eligible for M level.
5. The enterprise has no production and operation income during the year, so it does not need to participate in the annual tax credit rating assessment?
Enterprises that have no production and operation business income during the assessment year participate in tax credit assessment, score more than 70 points and have not committed any untrustworthy behavior listed in Article 20 of the "Credit Management Measures".
6. After an enterprise commits untrustworthy behavior and causes credit points to be deducted, correcting the untrustworthy behavior cannot remedy the situation?
Taxpayers who meet the relevant provisions of the "Announcement of the State Administration of Taxation on Matters Related to Tax Credit Evaluation and Restoration" and the conditions listed in the appendix "Scope and Standards of Tax Credit Restoration" can apply for tax credit restoration, and bonus points for restoration or re-rating will be awarded based on the type of untrustworthy behavior, correction time, etc.
Quantity of invoices to be collected: Taxpayers with tax credit level A can receive invoices for no more than 3 months at a time, and taxpayers with tax credit level B can receive invoices for no more than 2 months at a time.
Tax credit evaluation | 1. Period: One tax year 2. Method: Annual evaluation index score and direct judgment (taxpayers with serious dishonesty) 3. Tax credit evaluation indicators are prescribed by the State Administration of Taxation. There are five tax credit levels: A, B, M, C and D. ① Level A 90 points or above ; ② Level B 70 points - 90 points ; ③ M\C level 40 points - 70 points ; ④ Level D less than 40 It is divided into or and is directly judged as . The following enterprises are eligible for M-level tax credit : ① Newly established enterprises. ② Evaluation Enterprises that have no production and operation income during the year and have an annual evaluation index score of 70 points or more. |
