1. There are behaviors such as evading payment of taxes, evading recovery of overdue taxes, defrauding export tax rebates, and falsely issuing special invoices for value-added tax, which are judged to constitute tax-related crimes.
Determine the year of Grade D according to the record date of the judgment result in the tax management system, and adjust its previous annual credit record according to the provisions of Article 25 of the Credit Management Measures.
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.
According to the filing date of the processing results in the tax management system, determine the year of Grade D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.
The proportion of tax evasion (tax evasion) in the total taxable amount of all taxes = the total tax evasion (tax evasion) of all taxes in a tax year ÷ the total taxable amount of all taxes in that tax year.
3. Failing to pay taxes, late fees and fines in full within the prescribed time limit according to the conclusion of the tax authorities.
According to the record date of this situation in the tax management system, the year of D level is determined.
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.
According to the record date of the situation in the tax management system, determine the year of level D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.
5. Violation of the regulations on the administration of VAT invoices or other regulations on the administration of invoices, causing other units or individuals to fail to pay, underpay or defraud taxes.
According to the record date of the situation in the tax management system, determine the year of level D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.
6. Provide false declaration materials and enjoy preferential tax policies.
According to the record date of the situation in the tax management system, determine the year of level D, and adjust its previous annual credit records in accordance with the provisions of Article 25 of the Credit Management Measures.
7. defrauding the country of export tax refund, and the qualification for export tax refund (exemption) has not expired.
In [KEY_ 14], the tax refund (exemption) qualification for stopping export has not expired. According to the recorded information in the tax management system.
8. There is an abnormal household record or the person directly responsible for the abnormal household is registered or responsible for the operation.
There is an abnormal account record, indicating that it was in an abnormal state in [KEY_ 14] year 65438+February 3 1.
Enterprises registered and operated by the person directly responsible for abnormal households refer to enterprises registered and operated by the person directly responsible for abnormal households after the abnormal households are identified as abnormal households. This kind of enterprise is not restricted by the first paragraph of Article 17 of the Credit Management Measures, but is included in the scope of [KEY_ 14] in the year when it is included in the tax credit management, and is directly judged as D-level.
9. registered or managed by the person directly responsible for the D-level taxpayer.
Enterprises registered or operated by the directly responsible personnel of D-level taxpayers after being classified as D-level by [KEY_ 14] are not restricted by the first paragraph of Article 17 of the Credit Management Measures, and are included in the scope of [KEY_ 14] in the year of tax credit management, and are directly classified as D-level.
10, there are other serious cases of dishonesty recognized by the tax authorities according to law.
If a party to a major tax violation case announced by the tax authorities in accordance with the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing Measures for Information Disclosure of Major Tax Violation Cases (Trial) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.414) is judged as D in the published year [KEY_ 14], its D-level record shall be kept until it is revoked from the bulletin board [KEY _].
How serious are the consequences of being rated as D?
For taxpayers with a tax credit rating of [KEY_ 14] of D, the tax authorities shall take the following measures:
(a) in accordance with the provisions of Article 27 of these measures, the list of D-level taxpayers and their directly responsible personnel shall be made public, and the tax credit of other taxpayers directly responsible for registration or operation shall be directly judged as D-level;
(2) The collection of special invoices for value-added tax shall be handled according to the general taxpayer's policy during the counseling period, and the collection of ordinary invoices shall be carried out by replacing old invoices (checking) with new invoices, and strictly limited supply;
(three) to strengthen the audit of export tax rebate;
(four) to strengthen the tax assessment, strictly review the various materials submitted;
(five) included in the key monitoring objects, improve the frequency of supervision and inspection, found that tax violations, the minimum standards shall not be applied within the prescribed punishment range;
(6) Inform the relevant departments of the results of tax credit [KEY_ 14], and suggest that it be restricted or prohibited in terms of operation, investment and financing, obtaining land supplied by the government, import and export, entry and exit, registering new companies, project bidding, government procurement, obtaining honors, safety permits, production licenses, qualifications and qualification examination;
(7) Grade D [KEY_ 14] shall be retained for 2 years, and the tax deduction in the third year shall not be Grade A [key _14];
(eight) the joint disciplinary measures implemented by the tax authorities and relevant departments, and other strict management measures taken according to the actual situation.
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