The Introduction Of Tax Credit Evaluation Index Began In October.

Recently,

The State Administration of Taxation issued the evaluation index and evaluation method of tax credit (Trial Implementation) (referred to as "evaluation index").

From October 1st onwards, the national tax system will evaluate the taxpayer's tax credit by combining the annual evaluation index score with the direct judgment level according to the index system, further standardize the tax credit management, ensure the unity of the evaluation results, and improve the taxpayer's tax credit awareness and compliance.

The evaluation index is divided into three parts: Taxpayer's credit history information, tax internal information and external information. External information is composed of external reference information and external evaluation information.

Among them, tax internal information and external evaluation information will directly affect the evaluation results, while taxpayers' credit history information and external reference information are only recorded at present, and will not be deducted temporarily.

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"Indicators", according to the relevant provisions of laws and regulations, refer to the taxpayer's subjective attitude, compliance ability, actual results and the degree of dishonesty in the light of the violation of the tax related behaviors of taxpayers. 1 points, 3 points, 5 points and 11 points are respectively designed for the taxpayer's subjective attitude, compliance ability, actual results and degree of dishonesty.

For example, failing to maintain the tax control special equipment in accordance with the regulations, resulting in a loss of 1 points deducted by a deduction, and a 11 point deduction by damaging or unauthorized alteration of the tax control device.

The above information is mainly collected from the tax administration system.

It is noteworthy that taxpayers have tax preferences, declaration materials, false invoices, false invoices or non bona fide receipts.

Those who fail to pay or fully pay taxes, late fees and fines within the prescribed time limit will be directly classified as D.