Tax-Paying Credit Management
Tax-paying credit, as an objective reflection of taxpayers' tax obligations, directly reflects taxpayers' credit to society and country. In the process of promoting the construction of credit in China, Tax-paying credit is not only an important part of the construction of social credit system, but also a powerful grasp to implement various credit construction measures.
Enterprises participating in tax-paying credit evaluation
●Independent accounting enterprises, sole proprietorships and individual partnerships engaged in production & operation and applicable to audit collection can participate in tax-paying credit evaluation after having complete tax registration, including "integration of three certificates, one license and one code" and temporary registration.
●The following three types of enterprises are included in the tax-paying credit evaluation scope:
1. Enterprises whose first time of handling tax-related matters in the tax authority is less than one evaluation year.
2. Enterprises without production and operation income in the evaluation year.
3. Enterprises that are applicable to the verification collection method of enterprise income tax.
●Non-independent accounting branches can voluntarily participate in tax-paying credit evaluation in accordance with their own situation.
How to evaluate tax-paying credit
Every year, the tax authorities evaluate the credit status of taxpayers based on four dimensions of subjective attitude, compliance ability, actual results and dishonesty degree, and nearly 100 evaluation indexes. The evaluation results are graded from high to low as A, B, M, C and D. According to the principle of trustworthy incentive and punishment for dishonesty, the tax authorities implement classified service and management for taxpayers with different credit levels.
Grade A: annual evaluation index score above 90 points;
Grade B: the annual evaluation index score is more than 70 points but less than 90 points;
Grade M: newly established enterprises or no production and operation business income in the evaluation year, and the annual evaluation index score is more than 70 points;
Grade C: the annual evaluation index score is more than 40 points but less than 70 points;
Grade D: the annual evaluation index score is less than 40 points or directly determined by tax authorities.
Tax-paying credit is the credit asset of enterprises
With the continuous development of China's credit system, the credit status of enterprises has been widely used in bidding, financing and other fields, and turned into a necessary condition for enterprises to take part in market competition. Tax-paying credit has become an important asset for enterprises to participate in market competition
At the same time, the tax authorities will continuously link the tax credit information with the social credit information, so that the trustworthy enterprises can enjoy more preferential and convenient in the fields of tax service, financing credit, project management, import & export and others
Relevant Policies
Announcement of the State Taxation Administration on Issuing the measures for the tax credit administration (for Trial Implementation) (Announcement No. 40, 2014
Announcement of the State Taxation Administration on issues related to tax credit evaluation (SAT Announcement No. 8, 2018)
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Enterprises participating in tax-paying credit evaluation
●Independent accounting enterprises, sole proprietorships and individual partnerships engaged in production & operation and applicable to audit collection can participate in tax-paying credit evaluation after having complete tax registration, including "integration of three certificates, one license and one code" and temporary registration.
●The following three types of enterprises are included in the tax-paying credit evaluation scope:
1. Enterprises whose first time of handling tax-related matters in the tax authority is less than one evaluation year.
2. Enterprises without production and operation income in the evaluation year.
3. Enterprises that are applicable to the verification collection method of enterprise income tax.
●Non-independent accounting branches can voluntarily participate in tax-paying credit evaluation in accordance with their own situation.
How to evaluate tax-paying credit
Every year, the tax authorities evaluate the credit status of taxpayers based on four dimensions of subjective attitude, compliance ability, actual results and dishonesty degree, and nearly 100 evaluation indexes. The evaluation results are graded from high to low as A, B, M, C and D. According to the principle of trustworthy incentive and punishment for dishonesty, the tax authorities implement classified service and management for taxpayers with different credit levels.
Grade A: annual evaluation index score above 90 points;
Grade B: the annual evaluation index score is more than 70 points but less than 90 points;
Grade M: newly established enterprises or no production and operation business income in the evaluation year, and the annual evaluation index score is more than 70 points;
Grade C: the annual evaluation index score is more than 40 points but less than 70 points;
Grade D: the annual evaluation index score is less than 40 points or directly determined by tax authorities.
Tax-paying credit is the credit asset of enterprises
With the continuous development of China's credit system, the credit status of enterprises has been widely used in bidding, financing and other fields, and turned into a necessary condition for enterprises to take part in market competition. Tax-paying credit has become an important asset for enterprises to participate in market competition
At the same time, the tax authorities will continuously link the tax credit information with the social credit information, so that the trustworthy enterprises can enjoy more preferential and convenient in the fields of tax service, financing credit, project management, import & export and others
Relevant Policies
Announcement of the State Taxation Administration on Issuing the measures for the tax credit administration (for Trial Implementation) (Announcement No. 40, 2014
Announcement of the State Taxation Administration on issues related to tax credit evaluation (SAT Announcement No. 8, 2018)
Back：Reasons & Settlement for rejection of trademark:
Next：Optimization of withholding and prepayment of IIT
