Measures for the assessment of tax credit rating in 2020:
1. Non-independent accounting branches can voluntarily participate in tax credit evaluation. A non-independent accounting branch refers to a branch established by an enterprise taxpayer, whose registration information has been confirmed by the tax authorities, and whose accounting method is not independent;
2, since the 2020 annual evaluation, adjust the 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;
3. Adjust the credit management measures taken by the tax authorities for D-level taxpayers since the 20 19 annual evaluation.
Second, analyze the details
The measures for the management of tax credit rating are to strengthen the construction of tax credit system, standardize the management of tax credit rating and promote taxpayers to pay taxes according to law. According to the provisions of the tax administration law, formulate measures for the management of tax credit rating.
Three, what is the tax credit evaluation
1, basic knowledge of tax credit evaluation, concepts of credit and tax credit, implementation background, development process and significance of tax credit management;
2. The main document basis, scope, principles, informationization, information collection, evaluation and results of tax credit management;
3. Classification services interact with management and value-added applications. Through the publicity of tax credit related policies, it is hoped that enterprises will continue to operate in good faith and pay taxes in good faith, and constantly improve their credit and business environment in good faith.