Q&A Regarding China's Tax Payment Credit Administration Measures (2)
Q: | What does the collection of tax payment credit information refer to? |
A: |
It refers to the recording and organization of the tax payment credit information of business entities by the tax authorities. |
Q: | What does tax payment credit information include? |
A: |
Tax payment credit information includes basic credit information, internal tax information and external information. |
Q: | What does the basic credit information include? |
A: |
Including the basic information of the business entity and the credit history record of tax payment. |
Q: | What does internal tax information include? |
A: |
Including regular indicator information and non-regular indicator information. Regular indicator information refers to the indicator information that business entities frequently generate, such as tax and fee declaration information, tax and fee payment information, invoice and tax instrument information, registration and account book information, etc. Non-recurring indicator information refers to indicator information such as tax inspection information that business entities do not frequently generate. |
Q: | What does the external information include? |
A: |
Including external reference information and external evaluation information. External reference information includes good credit records and bad credit records evaluated by relevant departments; External evaluation information refers to the indicator information obtained from relevant departments that affects the tax payment credit evaluation of business entities. |