The annual assessment index score is deducted. If the taxpayer has complete information on the recurring indicators and non-recurring indicators in the evaluation year, the evaluation will start from 100; If the non-recurring indicators are missing, the evaluation will start from 90 points. (Remarks: According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning Tax Credit Management (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 15, 2020), the second paragraph of Article 15 and the seventh paragraph of Article 32 of this article shall be abolished as of June 1 1. )
Direct grading is applicable to taxpayers who are seriously untrustworthy.
The tax credit evaluation index shall be formulated separately by State Taxation Administration of The People's Republic of China. "
2. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Matters Concerning Tax Credit Evaluation (Announcement No.8 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 18)
"three. Add M-level tax credit rating, and change the tax credit rating from A, B, C, D to A, B, M, C, D. The M-level tax credit is applicable to the following enterprises that have not committed dishonesty listed in Article 20 of the Credit Management Measures:
(1) Newly established enterprise.
(2) the evaluation of the annual production and operation income and the annual evaluation index score of 70 points or more. "
Three. According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning Tax Credit Management (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 15, 2020): "II. From the 2020 annual evaluation, adjust the initial scoring rules in the tax credit evaluation scoring method. If there is non-recurring indicator information in the last three evaluation years, the evaluation will start from 100; If there is no non-recurring indicator information in the last three evaluation years, the evaluation will start from 90 points. "