(1) Having been in business for more than two years, being able to handle the change registration, bank account declaration, annual inspection and replacement in time;
(2) The tax declaration rate is 100%, the accuracy rate is over 95%, and the taxable warehousing rate is 100%, and the tax declaration forms, financial statements and other relevant materials required by the tax authorities can be submitted according to the regulations of the tax authorities;
(3) No record of tax evasion or refusal for two consecutive years;
(4) Having no record of illegal invoices for two consecutive years.
But in any of the following circumstances, it shall not be recognized as Grade A:
(a) acts suspected of violating tax laws and administrative regulations, and the case has not been closed by the evaluation date or has not been corrected according to the decision of the tax authorities after the case is closed;
(two) within two years (within two years from the date when the tax authorities determine the tax credit rating), new cases of unpaid taxes occur;
(3) Failing to submit the financial accounting system, financial accounting statements and other tax payment materials according to law;
(4) Having a record of tax administrative punishment within two years before the assessment period;
(five) the tax payable is not completely and accurately calculated or the tax is not completely and accurately withheld and remitted.
The tax credit rating is set to four levels: A, B, C and D. The annual evaluation index score of A-level tax credit is above 90 points; Grade B tax credit is an annual evaluation index, with a score of over 70 and under 90; C-level tax credit is the annual evaluation index score of 40 points or more and 70 points or less; The D-level tax credit is lower than the annual evaluation index by 40 points or determined by direct grading.
Taxpayers in any of the following circumstances can't be rated as Grade A in this evaluation year:
(a) the actual production and operation period is less than 3 years;
(2) The tax credit evaluation result of the previous evaluation year was Grade D;
(3) Due to abnormal reasons, the value-added tax or business tax declaration is zero or negative for three consecutive months or six months in an evaluation year;
(4) Failing to set up accounting books in accordance with the provisions of the unified national accounting system, conducting accounting based on legal and valid vouchers, and providing accurate tax information to the tax authorities.
Taxpayers in any of the following circumstances, in this evaluation year directly rated as D:
(a) tax evasion, tax evasion, defrauding export tax rebates, falsely issuing special invoices for value-added tax and other acts, which are judged to constitute tax-related crimes;
(2) Having committed the acts listed in the preceding paragraph, which does 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 tax payable, or tax evasion, defrauding export tax rebates, falsely issuing special invoices for value-added tax, etc., and the taxes, late fees and fines have been paid.
What are the requirements for enterprises to apply for intellectual property standards? First, a system document that meets the requirements of the Enterprise Intellectual Property Management Standard has been established;
The second is to establish an intellectual property management system based on the "Enterprise Intellectual Property Management Standards" and run for more than three months;
3. Completed internal audit and management review;
Four, at least 1 managers who have passed the Regulations on the Administration of Intellectual Property Rights of Enterprises.
What are the requirements for an enterprise to apply for an inspection agency? After examination and approval by the foreign trade department, those who have obtained the qualification of international freight forwarders can go through the registration formalities of inspection units and inspectors in the inspection and quarantine institutions and carry out inspection business.
Production and operation enterprises: those who have obtained import and export business qualifications after examination and approval by the Ministry of Foreign Trade and Economic Cooperation may go through the registration procedures for self-inspection units and inspectors in the inspection and quarantine institutions to carry out inspection business.
What conditions should an enterprise have to apply for the qualification of a construction enterprise? 1, enterprises apply for the qualification of construction enterprises, depending on what they are applying for (general contracting? Major? Labor? ) qualification? Also depends on the level (level 1? Level two? Level three? )。
2. Take the qualification standard for general contracting of construction projects as an example. Only when the standards are met can you apply for the corresponding qualifications.
3. The general contracting qualification of construction projects is divided into super grade, first grade, second grade and third grade.
Level 1 qualification standard:
3. 1 net assets are greater than 1 100 million yuan.
3.2 Key personnel of the enterprise:
(1) There shall be no less than 12 first-class registered builders in building engineering and electromechanical engineering, among which there shall be no less than 9 first-class registered builders in building engineering.
(2) The technical director has more than 10 years experience in technical management of engineering construction, and has the senior title of structural specialty; There are not less than 30 people with intermediate or above titles in construction engineering related majors, and the majors of structure, water supply and drainage, heating and ventilation, and electricity are complete.
(3) There shall be no less than 50 construction site management personnel with certificates, and the constructors, quality engineers, safety officers, mechanics, cost engineers and laborers shall be complete.
(4) There shall be no less than 150 skilled workers at or above the intermediate level who have passed the examination or training.
3.3 Enterprise engineering performance:
In the past five years, I have undertaken the general contracting or main project contracting of two of the following four types of projects, and the project quality is qualified.
(1) 1 civil construction projects with more than 25 floors above ground or civil construction projects with 2 floors above ground 18-24;
(2) Structural engineering with a height of 100m or structural engineering with a height of 80-1 00m (excluding);
(3) 1 single industrial and civil construction projects with a building area of over 30,000 square meters or two single industrial and civil construction projects with a building area of 20,000-30,000 square meters (excluding);
(4) Two single-span reinforced concrete structures (or steel structures over 36 meters) construction projects 1 or single-span reinforced concrete structures (or steel structures over 30-36 meters (excluding)).
Secondary qualification standard
3. 1 net assets of more than 40 million yuan.
3.2 Key personnel of the enterprise:
(1) There shall be no less than 12 registered construction engineers in architectural engineering and mechanical and electrical engineering, including no less than 9 registered construction engineers in architectural engineering.
(2) The technical person in charge has more than 8 years experience in technical management of engineering construction, and has the senior title of structural specialty or the qualification of a first-class registered builder of construction engineering; There are no less than 15 people with intermediate or above titles in construction engineering related majors, and the majors of structure, water supply and drainage, heating and ventilation, and electricity are complete.
(3) There are not less than 30 construction site management personnel with certificates, and the constructors, quality engineers, safety officers, mechanics, cost engineers, laborers and other personnel are complete.
(4) There shall be no less than 75 skilled workers at or above the intermediate level who have passed the examination or training.
3.3 Enterprise engineering performance:
In the past five years, I have undertaken the general contracting or main project contracting of two of the following four types of projects, and the project quality is qualified.
(1) two civil construction projects above the ground 12 floors 1 or 8-1floors above the ground;
(2) 1 structural engineering with a height greater than 50m or 2 structural engineering with a height of 35-50m (excluding);
(3) Single industrial and civil building projects with a building area of 1 m2 or two single industrial and civil building projects with a building area of 6000-1 m2 (excluding);
(4) Two single-span reinforced concrete structures with a length of more than 2 1 m (or steel structures with a length of more than 24 m)/one single-span reinforced concrete structure 1 8-21m (excluding) (or steel structures with a length of 2 1-24 m).
Three-level qualification standard
3. 1 net assets of more than 8 million yuan.
3.2 Key personnel of the enterprise
(1) There are not less than 5 registered construction engineers in construction engineering and electromechanical engineering, including not less than 4 registered construction engineers in construction engineering.
(2) The technical director has more than 5 years working experience in technical management of engineering construction, and has the intermediate title or above in structural engineering or the qualification of registered builder in construction engineering; There are not less than 6 people with intermediate titles in construction engineering related majors, and the majors of structure, water supply and drainage, and electricity are complete.
(3) There shall be no less than 65,438+05 construction site management personnel with certificates, and the builder, quality engineer, safety officer, mechanical engineer, cost engineer, service engineer and other personnel shall be complete.
(4) There shall be no less than 30 skilled workers at or above the intermediate level who have passed the examination or training.
(5) The technical director (or registered construction engineer) shall preside over the completion of at least two engineering achievements required by the Class II and above standards of this category.
Scope of contracted projects
First-class qualification: can undertake the following construction projects with a single contract value of more than 30 million yuan:
(1) industrial and civil construction projects with a height below 200m;
(2) Structures with a height less than 240m.
Secondary qualification: can undertake the following construction projects:
(1) industrial and civil construction projects with a height below 100m;
(2) Structures with a height below120m;
(three) a single industrial and civil construction project with a construction area of less than 40 thousand square meters;
(4) Construction projects with a single span less than 39 meters.
Level 3 qualification: can undertake the following construction projects:
(1) industrial and civil construction projects with a height less than 50m;
(2) Structures below 70 meters in height;
(3) A single industrial and civil construction project with a construction area of 1.2 million square meters;
(4) Construction projects with a single span less than 27 meters.
Note: 1. Construction projects refer to civil construction projects, industrial construction projects, structural projects and supporting facilities such as roads, communications, pipelines and networks. The project includes foundation and foundation, main structure, building roof, decoration, building curtain wall, affiliated civil air defense works, water supply and drainage, heating, ventilation and air conditioning, electricity, fire protection, lightning protection and other supporting projects.
2. The professional titles related to construction engineering include structural, water supply and drainage, heating and ventilation, electrical and other professional titles.
3. The construction of a construction project with a single contract amount of less than 30 million yuan and beyond the scope of the second-level qualification contracting project of the general contracting of construction projects shall be undertaken by the first-level qualification enterprise of the general contracting of construction projects.
What are the requirements for applying for secondary decoration of construction enterprises? At the end of 2006, the architectural decoration design and construction qualification (also known as comprehensive qualification) was newly issued, and the qualification certificate was issued by the Provincial Construction Department. The previous qualification is called professional construction qualification (that is, only construction can be done).
Please refer to:
assistant
1, enterprise credit
(1) has the qualification of an independent enterprise legal person;
(2) It has a good social reputation and corresponding economic strength, with a capital of not less than 5 million yuan and a net asset of not less than 6 million yuan in industrial and commercial registration;
(3) In the past five years, he has independently undertaken not less than two decoration projects (design or construction or integration of design and construction) with a single contract value of not less than 5 million yuan; Or no less than 4 decoration projects (design or construction or integration of design and construction) with a single contract amount of not less than 2.5 million yuan;
(4) The minimum annual project settlement income in recent three years shall not be less than100000 yuan.
2. Technical conditions
(1) The technical person in charge of the enterprise has been engaged in architectural decoration engineering for at least 6 years, and has the qualification of registered construction engineer (registered structural engineer, architect and project manager) at or above the second level or professional technical title;
(2) The enterprise shall have at least 5 professional and technical personnel with the qualification of registered construction engineer (structural engineer, project manager) above level 2.
3, technical equipment and management level
(1) Having necessary technical equipment and a fixed workplace;
(2) It has a perfect quality management system and operates well. There are technical, safety, management, personnel, finance, archives and other management systems.
Professional title personnel according to the professional construction qualification requirements: there are not less than 25 engineering and economic management personnel with professional titles in the enterprise, including not less than 20 engineering and technical personnel, and there are complete professionals in architecture or environmental art, structure, heating and ventilation, water supply and drainage, electricity and so on. Engineering and technical personnel, with intermediate or above titles of not less than 5 people.
Scope of contracted business
(1) Enterprises that have obtained the qualification of architectural decoration engineering design and construction can engage in consultation, design, construction and integration of design and construction of architectural decoration engineering of various construction projects, and can also undertake general contracting and project management of corresponding projects (except for building curtain wall engineering);
(two) enterprises that have obtained the first-class qualification can undertake all kinds of architectural decoration projects without scale restrictions (except building curtain wall projects);
(2) Enterprises with Grade II qualification can undertake architectural decoration projects with a single contract amount not higher than120,000 yuan (except for building curtain wall projects);
(three) the enterprise that has obtained the third-class qualification can undertake the architectural decoration project with a single contract amount not exceeding 3 million yuan (except the building curtain wall project).
Four. supplementary terms
(a) the enterprise that applied for the promotion of the third-level qualification to the second-level qualification and the second-level qualification to the first-level qualification has no illegal acts and no quality and safety accidents in the past two years;
(two) the unit that has obtained the qualification certificate of architectural decoration engineering design and construction, and its original qualification certificate of architectural decoration special engineering design and professional contracting qualification certificate of architectural decoration special engineering have been withdrawn and cancelled;
(3) Newly-established enterprises can apply for second-level qualification or third-level qualification according to their own conditions. Those who apply for the second-level qualification shall meet the requirements of the second-level qualification standard except the net assets in "Enterprise Credit" (2), (3) and (4). To apply for the third-level qualification, except the net assets in "Enterprise Credit" (2), all other conditions meet the requirements of the third-level qualification standard;
(four) this standard is interpreted by the Ministry of construction;
(5) This standard shall come into force on September 1 2006.
What conditions do enterprises need to reduce their capital? Conditions for capital reduction:
According to the principle of constant capital, the company's capital is not allowed to be reduced. China law allows capital reduction, but certain conditions need to be specified:
1. The original company had too much capital, resulting in excess capital. If the capital remains unchanged, it will lead to the idleness and waste of capital in the company and increase the burden of dividends.
2. The company suffered serious losses, and the gap between total capital and actual assets was too large. The company's capital has lost its due legal significance to prove the company's credit status.
Hunan's capital increase and verification, company registration, annual inspection of enterprises and Changsha Moen's industrial and commercial services can all help you.
What conditions do enterprises need to apply for deferred tax payment? What conditions do enterprises need to apply for deferred tax payment? According to the provisions of Article 31 of the Tax Administration Law, taxpayers and withholding agents shall pay or remit tax within the time limit specified by laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months. Article 41 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that the above-mentioned special difficulties refer to: 1. Due to force majeure, taxpayers have suffered heavy losses and their normal production and business activities have been greatly affected; 2. The current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees.
How to apply for 5A-level logistics enterprises? What are the requirements? Evaluation principle of A-level logistics enterprises: The evaluation of A-level logistics enterprises is based on the principle of "voluntary, strict implementation of standards, highlighting the characteristics of logistics services, openness, justice and fairness".
Basis, system and method of evaluation for A-level logistics enterprises;
(1) The evaluation basis of A-level logistics enterprises: National Standard for Classification and Evaluation Indicators of Logistics Enterprises (GB/T 19680—2005) (available from local evaluation offices or purchased from local standard publishing institutions).
(II) Guidance documents for the evaluation of A-level logistics enterprises: Notice of China Federation of Logistics and Purchasing on Printing and Distributing Comprehensive Evaluation Files of Logistics Enterprises (No.63 [2005] of Federation of Logistics and Purchasing) and Notice on Printing and Distributing Implementation Measures for Comprehensive Evaluation and Evaluation of Logistics Enterprises (for Trial Implementation) (No.57 [20165438] of Federation of Logistics and Purchasing).
A-level logistics enterprise evaluation object:
A-level logistics enterprise evaluation is aimed at logistics enterprises registered in China in various forms of ownership. A subsidiary of a group company with independent legal personality cannot enjoy the grade granted by the group company at the same time, and it is necessary to declare the enterprise grade separately according to the evaluation procedure.
A-level logistics enterprise evaluation agency:
China Federation of Logistics and Purchasing has set up a national comprehensive evaluation committee and a national comprehensive evaluation office for logistics enterprises, and local comprehensive evaluation committees and offices for logistics enterprises have been set up in all provinces, municipalities and cities with separate plans to carry out evaluation work.
The comprehensive evaluation committees of logistics enterprises at all levels are composed of departments at all levels, industry organizations, research institutions, universities and enterprises. The local evaluation office is located in the local trade association.