Let the trustworthy go all the way, and let the untrustworthy be unable to move. Recently, State Taxation Administration of The People's Republic of China issued the Announcement on Improving Tax Credit Management (hereinafter referred to as? Announcement? ) About the Measures for the Administration of Tax Credit (for Trial Implementation) (Announcement No.40 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China 20 14, hereinafter referred to as? Management methods? ) and the tax credit evaluation index and evaluation method (Trial) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.48+04, hereinafter referred to as? Indicators and evaluation? Relevant contents have been adjusted, and the modern tax credit management system has been improved and optimized. The following is the knowledge about tax credit rating that I brought to you. Welcome to reading.
The tax credit rating is divided into four grades.
The taxpayer's tax credit rating is set to four levels: A, B, C and D.
A-level tax credit is an annual evaluation index score of 90 points or more.
Grade B tax credit is an annual evaluation index, with a score of over 70 and below 90.
C-level tax credit is an annual evaluation index, with a score of 40 points or more and 70 points or less.
D-level tax credit is determined by the annual evaluation index score of less than 40 points or direct grading.
Tax credit evaluation adopts the methods of annual evaluation index score and direct score. Evaluation indicators include tax internal information and external evaluation information. The annual assessment index score is deducted. If the taxpayer has complete information on the recurring indicators and non-recurring indicators in the evaluation year, the evaluation will start from 100; If the non-recurring indicators are missing, the evaluation will start from 90 points.
Among them, the scope of tax credit information includes taxpayer credit record information, tax internal information and external information.
Taxpayer credit record information. Including the basic information of taxpayers, tax credit records before the evaluation year, and good credit records and bad credit records evaluated by relevant departments. Basic information includes taxpayer's tax registration information, business information and specially set personnel information.
Excellent credit records and bad credit records assessed by relevant departments mainly refer to the best and worst credit records of taxpayers obtained from quality inspection, environmental protection, industry and commerce, banks, customs and other departments. At present, this part of information is only a record and does not participate in evaluation.
Internal tax information. Include cyclic index information and acyclic index information. Regular indicator information includes tax declaration information, tax (fee) payment information, invoice and tax control equipment information, registration and account book information, and non-regular indicator information includes tax assessment, tax inspection, anti-tax avoidance investigation information and tax inspection information. This information is subdivided into 95 evaluation indicators.
External information. Include external reference information and external evaluation information. External reference information includes excellent credit records and bad credit records evaluated by relevant departments during the evaluation year; External evaluation information refers to the index information obtained from relevant departments that affects taxpayers' tax credit evaluation.
At present, there are four indicators participating in the evaluation: the number of taxpayers' bank accounts is greater than the number provided by taxpayers to the tax authorities, and the number of imported goods declaration forms is less than the deduction of VAT input applications. Subsequently, State Taxation Administration of The People's Republic of China will gradually increase external information evaluation indicators according to the development of social credit system.
Improve the evaluation index and method of tax credit.
The taxpayer's credit history information and external reference information in the evaluation index are only recorded, without deduction, and will not affect the annual tax credit evaluation results.
The main factors affecting tax credit evaluation are internal tax information and external tax evaluation information, which are determined by annual evaluation index score and direct score. Deduct the scores of annual evaluation indicators, and set different deduction standards for taxpayers' tax-related behavior, honesty, dishonesty attitude and degree according to the relevant provisions of laws and regulations. If a fine amount is involved, the deduction value shall be calculated in a progressive manner according to the percentage value.
The evaluation of whether the taxpayer's tax-related behavior is untrustworthy mainly refers to the tax administration law and its implementation rules and other laws, regulations and documents. The behavior directly judged as Grade D shall be determined with reference to the Measures for Information Disclosure of Major Tax Illegal Cases (Trial) and the common serious dishonesty in tax management.
In addition, when designing indicators to deduct scores, the subjective attitude, compliance ability, actual results and degree of dishonesty of taxpayers are mainly considered.
According to the taxpayer's tax-related behavior records, the corresponding relationship of three indicators of tax credit evaluation is designed by distinguishing honesty attitude (such as timely declaration and timely payment, and the number of bank accounts is greater than that provided to the tax authorities), compliance ability (such as the time limit for taxpayers to declare taxes to the tax authorities, the management of account books and vouchers), actual results (mainly reflected in tax inspection indicators such as non-recurring indicators) and influence degree (such as abnormal household indicators).
The tax credit rating is dynamically adjusted every month.
The announcement clarifies the methods and procedures for the tax authorities to dynamically adjust the taxpayer's tax credit rating.
Due to tax inspection and other reasons. If it is found that the taxpayer was directly judged as Grade D in the previous evaluation year, the competent tax authorities shall classify the tax credit level modulation of the corresponding evaluation year as Grade D, and record the dynamic adjustment information, and keep the Grade D evaluation until the next year.
If the tax inspection finds that the taxpayer needs to deduct the tax credit evaluation index score of the previous evaluation year, the competent tax authorities will temporarily not adjust the tax credit evaluation results and records of the corresponding year.
The competent tax authorities shall dynamically adjust the tax credit rating on a monthly basis. The competent national tax authorities and local tax authorities should communicate in a timely manner, transfer information related to dynamic adjustment to each other, coordinate the dynamic adjustment work, and provide taxpayers with self-service inquiry service for dynamic adjustment information.
After completing the dynamic adjustment, the competent tax authorities shall report the dynamic adjustment to the provincial tax authorities for the record within 5 working days at the beginning of the next month, and issue an announcement on the change of A-level taxpayers. The provincial tax authorities update the tax credit evaluation information published on the tax website accordingly, and submit the changes of A-level taxpayers to State Taxation Administration of The People's Republic of China (Tax Service Department) at the beginning of each month.
Before the release of the annual evaluation results of tax credit, if the competent tax authorities find that taxpayers have made dynamic adjustments in the evaluation year, they should make adjustments before the release of the evaluation results.
Improve the deduction standard of recurrent indicators evaluation indicators.
After one year's implementation and evaluation of indicators, feedback from various places shows that the deduction points of non-recurring indicators such as tax assessment, large enterprise audit and tax inspection are low, which is not balanced with the initial score of 10 (if the taxpayer's regular indicators and non-recurring indicators are complete in the evaluation year, the evaluation will start from 100, and if the non-recurring indicators are missing, the evaluation will start from 90).
For example, 050 104, 060304 and other indicators. If the amount of overdue tax in tax assessment or tax inspection is more than 10000 yuan and accounts for more than 1% of the tax payable in the current year, if the tax has been overdue, the fine has been paid, 3 points+(overdue tax/tax payable during the assessment period? 100%) formula, the maximum deduction of 4 points, calculated by the initial score of 100 points, can still be rated as level 1, and the deduction of this indicator is not equal to the degree and consequences of dishonesty.
Raise class a taxpayers? Gold content? The announcement added the deduction points for tax assessment, tax inspection, anti-tax avoidance investigation and tax inspection.
If the overdue tax amount is less than 10000 yuan, accounting for more than 1% of the tax payable in the current year, and the overdue tax has been paid, the overdue fine has been added and the fine has been paid (indicators 050 102, 050202 and 060302), the original deduction standard is: 1 02. 10, minimum deduction 1, maximum deduction 1 1.
If the overdue tax exceeds 1 000 yuan, accounting for more than 1% of the tax payable in the current year, and the overdue tax has been paid, the overdue fine has been added and the fine has been paid (indicator 050104,050204,060304), the original deduction standard is: 3 points+(overdue tax) 100%), at least 3 points will be deducted, and at most 4 points will be deducted. The adjusted deduction standard is: 3 points+(tax payable during the appraisal period/tax payable during the appraisal period)? 10, with the lowest deduction of 3 points and the highest deduction of 13 points.
The tax payment of enterprises will miss the qualification of A-level taxpayers.
The announcement clarified the methods and procedures for the tax authorities to dynamically adjust the taxpayer's tax credit rating. The competent tax authorities dynamically adjust the tax credit rating on a monthly basis. If the taxpayer is directly judged as D due to tax inspection in the last evaluation year, the tax credit level modulation of the corresponding evaluation year will be D, and the D evaluation will not be retained to the next year.
After the dynamic adjustment is completed, the dynamic adjustment will be reported to the provincial tax authorities for the record within 5 working days at the beginning of the next month, and the Notice of Change of Class A Taxpayer will be issued.
Among them, taxpayers in one of four situations can't be rated as Grade A in the evaluation year: the actual production and operation period is less than 3 years; The tax credit evaluation result of the previous evaluation year was Grade D; In an evaluation year, the value-added tax or business tax is declared to be zero or negative for three consecutive months or six cumulative months due to abnormal reasons; Failing to set up accounting books in accordance with the provisions of the unified national accounting system, conducting accounting on the basis of legal and valid vouchers, and providing accurate tax information to the tax authorities.
At the same time, the announcement also encourages enterprises to keep their promises and punish enterprises that violate their promises to improve their tax compliance.
For trustworthy enterprises, State Taxation Administration of The People's Republic of China will simplify the taxation process and cancel the VAT invoice certification; VAT invoice, which needs to be adjusted immediately; Simplify management procedures and give priority to export tax rebates; Encourage mutual recognition of credit information, interactive services between banks and taxes, and give priority to providing unsecured credit loans 15 measures.
On the contrary, for untrustworthy enterprises, they will face problems such as strengthening the audit of export tax rebates; Incorporate key monitoring objects, improve the frequency of supervision and inspection, and find that tax violations are not applicable to the minimum standards within the prescribed punishment range; The D-level evaluation is retained for 2 years, and the tax credit in the third year shall not be evaluated as seven disciplinary measures such as A-level.
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