According to the "Trial Measures for the Administration of Tax Credit Rating Assessment", the assessment of tax credit rating adopts the method of annual evaluation index score and direct rating. The tax credit evaluation cycle is a tax year, and there are currently five types of tax credit ratings: A, B, C, D, and M.

A grade

Those with an annual evaluation index score of 90 points or more, but one of the following conditions shall not be recognized as A-level:

1. The actual production and operation period is less than 3 years;

2. The tax credit evaluation result of the previous evaluation year was D grade;

3. For abnormal reasons, the value-added tax or business tax has been zero or negative declaration for 3 consecutive months or 6 months accumulated in an evaluation year;

4. Failure to set up account books in accordance with the national unified accounting system and provide accurate tax information to tax authorities based on legal and valid vouchers.

B grade

The annual evaluation index score is 70 points or more but less than 90 points

M grade

The following enterprises that have not committed the untrustworthy conduct listed in Article 20 of the "Trial Measures for the Administration of Tax Credit Rating Evaluation" are eligible for M-level tax credit

1. Newly established enterprises.

2. Enterprises that have no income from production and operation business during the evaluation year and have an annual evaluation index score of 70 points or more.

C grade

The annual evaluation index score is more than 40 points and less than 70 points

D grade

The annual evaluation index score is less than 40 points or directly judged to determine the level

Tax Credit Evaluation-Incentives & Disciplinary Measures

For taxpayers with a tax credit rating of A, the tax authorities shall provide the following incentive measures:

1. Proactively announce the annual list of A-level taxpayers to the public;

2. General taxpayers can receive 3 months’ worth of value-added tax invoices at a time, and adjust the amount of value-added tax invoices immediately;

3. Ordinary invoices are used as needed;

4. In addition to the above measures, taxpayers who have been rated as an A-level credit rating (three consecutive A) for three consecutive years can also have a green channel provided by the tax authority or specialized personnel to help with tax-related matters;

5. Joint incentive measures implemented by tax authorities and relevant departments, as well as other incentive measures taken in light of local actual conditions.

For taxpayers with a tax credit rating of D, the tax authority should take the following measures:

1. Publicize the list of D-level taxpayers and their directly responsible persons, and directly judge the tax credit of other taxpayers who are directly responsible for registration or operation as D-level;

2. The receipt of special value-added tax invoices shall be handled in accordance with the general taxpayer’s policy during the counseling period, and the receipt of ordinary invoices shall be implemented (inspected) for the new and strictly limited supply;

3. Strengthen the audit of export tax rebate;

4. Strengthen tax assessment and strictly review various materials submitted;

5. Include key monitoring objects, increase the frequency of supervision and inspection, and discover tax violations and violations, shall not apply the minimum standard within the prescribed penalty range;

6. Communicate the results of the tax credit evaluation to the relevant departments, suggesting that they should be involved in operation, investment and financing, obtaining government-supplied land, import and export, entry and exit, registration of new companies, project bidding, government procurement, obtaining honors, safety permits, production permits, and employment Restrictions or prohibits on qualifications, qualification reviews, etc.;

7. Joint disciplinary measures implemented by tax authorities and relevant departments, as well as other strict management measures taken in accordance with the actual situation.

Tax credit rating-result query

Log in to the Shanghai Electronic Taxation Bureau-[I want to query]-[Tax credit status information query] module, you can query the company’s current and previous years’ credit evaluation results and specific deduction index content.