1, bankrupt enterprise
Bankrupt enterprises or their managers have paid taxes, late fees and fines in accordance with the law in the process of reorganization or reconciliation, and corrected the related tax credit dishonesty.
2. The theme of dishonesty
Because he was identified as the subject of major tax violations and dishonesty, the tax credit was directly judged as a D-level taxpayer, and the information of the subject of dishonesty was not publicized or stopped in accordance with the relevant regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), and there was no record of new tax credit dishonesty 12 months before the application.
3.d-level taxpayers
The person directly responsible for the registration of a taxpayer with a tax credit rating of D or the person responsible for the tax credit rating of D has no record of new tax credit dishonesty for six consecutive months before the application.
4. Other dishonest behaviors
Taxpayers whose tax credit is directly judged as Grade D due to other dishonesty have corrected their tax credit dishonesty and fulfilled their tax legal responsibilities, and there is no record of new tax credit dishonesty 12 months before the application.
5, maintain the results at the end of last year.
The tax credit of the previous year was directly judged as Grade D, and the tax credit of this year was maintained as Grade D. Taxpayers who have corrected their tax credit dishonesty, fulfilled their tax legal responsibilities or failed to publish or stop the information of the subject of dishonesty in accordance with the relevant regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), and have no new tax credit dishonesty records 12 months before the application.