Grade A: the annual evaluation index score is above 90 points;
Grade B: the evaluation score is above 70 and below 90;
Grade C: the evaluation score is more than 40 points and less than 70 points;
Grade D: the evaluation score is lower than 40 points or directly graded and determined;
M level: the new enterprise has no income in that year, with a score of over 70 points.
According to the order of advantages and disadvantages, from grade A to grade D, grade M is "out of circulation, not in the five elements". Under normal circumstances, among the five grades, Grade A is the best and Grade D is the worst. The higher the credit rating of an enterprise, it can be proved that its tax credit is relatively good, and enterprises can get more preferential policies.
Query on Naruiren's credit rating;
1, the determination and release of tax credit evaluation results follow the principle of who evaluates, who determines and who releases;
2, the tax authorities in April each year to determine the last year's tax credit evaluation results, and provide independent inquiry services for taxpayers;
3, taxpayers have objections to the tax credit evaluation results, you can apply for re-evaluation in writing to the tax authorities that made the evaluation;
4. The tax authorities that make the assessment shall conduct a review in accordance with the provisions of Chapter III of these Measures. The tax authorities shall dynamically adjust the taxpayer's tax credit rating;
5. If the taxpayer needs to directly deduct the credit evaluation index score or grade of the previous evaluation year due to tax inspection, the tax authorities shall adjust the tax credit evaluation results and records of the previous year in accordance with the provisions of Chapter III of these Measures.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on the Administration of Tax Collection
essay
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law;
Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.