|
Q：
|
Under what circumstances can an operating entity not be rated as Grade A?
|
|
A：
|
-
The actual production and operation period is less than three years;
-
Those whose evaluation result in the previous evaluation year was grade D;
-
The value-added tax payable is 0 for three consecutive months or a cumulative six months within the evaluation year due to abnormal reasons;
-
Failing to set up accounting books in accordance with the unified national accounting system, conduct accounting based on legal and valid vouchers, and provide accurate tax information to the tax authorities.
|
|
Q：
|
Which circumstances do not affect the tax payment credit evaluation of business entities?
|
|
A：
|
-
Where the business entity fails to fulfill its tax and fee payment obligations in a timely manner due to reasons attributable to the tax authorities or force majeure;
-
Failure to pay or underpayment of taxes and fees due to incorrect application of calculation formulas without subjective intent or obvious clerical errors;
-
Where the tax authority does not impose administrative penalties on the business entity in accordance with relevant regulations;
-
Other circumstances that do not affect the credit evaluation of tax payment and fee collection as determined by the State Taxation Administration.
|
|
Q：
|
When are the results of the tax payment credit evaluation determined and take effect?
|
|
A：
|
Tax authorities, in principle, determine the credit evaluation results of tax payment for the previous year in April each year and provide self-query services for tax payment credit evaluation information for business entities.
The effective date of the tax payment credit evaluation result shall be subject to the actual release date.
|
|
Q：
|
What incentive measures will the tax authorities offer to business entities with A tax payment credit evaluation of grade A?
|
|
A：
|
-
Proactively publish the list of A-level individuals to the public;
-
Starting from the next year, the score will be increased by 1 point. If it is continuously rated as A, the increase can be accumulated, with the maximum initial score not exceeding 100 points.
-
The amount of value-added tax invoices can be collected at one time for no more than three months. If the amount of value-added tax invoices needs to be adjusted, it should be processed immediately. Other ordinary invoices can be collected as needed; Those who meet the conditions may apply to the competent tax authority for the issuance of fully digital electronic invoices (hereinafter referred to as "digital and electronic invoices") as needed in accordance with the regulations.
-
For those rated as A-level for three consecutive years, in addition to enjoying the above measures, the tax authorities can also provide A green channel or have dedicated personnel assist in handling tax and fee matters.
-
Joint incentive measures implemented by tax authorities and relevant departments, as well as other incentive measures adopted in light of actual circumstances.
|
|
Q：
|
What does the evaluation year of the tax payment credit administration measures refer to?
|
|
A：
|
The evaluation year referred to in the "Tax Payment Credit Administration Measures" is the Gregorian calendar year, namely from January 1st to December 31st.
|
FAQ
