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Q：
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Who will organize and implement the collection of tax payment credit information?
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A：
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The collection of tax payment credit information is organized and implemented by the State Taxation Administration and provincial tax authorities.
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Q：
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What are the principles of evaluation by the tax authorities?
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Tax authorities follow the principle of no evaluation without record and evaluation when recorded, use the tax payment credit information of business entities, and determine the tax payment credit level in accordance with the prescribed evaluation indicators and evaluation methods.
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Q：
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What methods are used for tax payment credit evaluation?
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A：
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The credit evaluation of tax payment and contribution adopts the annual evaluation index score and direct grading method. The evaluation indicators include internal tax information and external evaluation information. The annual evaluation index score adopts a deduction method. If the information on both regular and non-regular indicators of the business entity is complete, the evaluation will start from 100 points. If non-recurring indicators are missing and the tax and payment information among the recurring indicators is complete, the score will be evaluated starting from 93 points; if it is incomplete, the score will be evaluated starting from 90 points. Direct classification is applicable to business entities that handle tax and fee matters with the tax authorities for the first time or those with serious acts of bad faith.
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Q：
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How long is the credit evaluation cycle for tax payment?
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The credit evaluation cycle for tax payment is one Gregorian calendar year. Business entities that have handled tax and fee matters with the tax authorities for less than one evaluation year will not participate in the current annual evaluation.
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Q：
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What is the tax payment credit level?
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A：
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The credit levels for tax payment is set at five levels: A, B, M, C and D. Grade A refers to those with an annual evaluation index score of over 90 points. Grade B refers to those whose annual evaluation index score is above 70 points but less than 90 points. M-level refers to newly established business entities or those with an annual evaluation index score of over 70 points but no business income from production and operation during the evaluation year. Grade C refers to those with an annual evaluation index score of over 40 points but less than 70 points. Grade D indicates that the annual evaluation index score is less than 40 points or there are serious acts of bad faith.
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FAQ
