Q：
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What is tax credit evaluation?
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A：
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Tax credit evaluation is an evaluation made by tax authorities on the taxpayer's tax credit status in a certain period based on the taxpayer's tax credit information collected and in accordance with relevant regulations.
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Q：
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How to assess the taxpayer's tax credit?
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A：
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The tax credit evaluation results are divided into five levels: A, B, M, C, and D as follows:
A: More than 90 points
B: More than 70 points but less than 90 points
M: Newly established company of the year
C: More than 40 points but less than 70 points
D: Less than 40 points
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Q：
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What are the indicators that are prone to deductions?
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A：
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Failure to submit to the financial accounting system within the prescribed time limit will be deducted three points at a time; If enterprises change the bank account after opening, but not report to the tax authority within the prescribed time limit, five points will be deducted at a time; If the bank accounts set up by taxpayers are more than the accounts provided to the tax authority, 11 points will be deducted at a time.
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Q：
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How to check the taxpayer’s annual tax credit rating deductions in the Tax Bureau online system?
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A：
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Taxpayers choose [Enterprise login] to log in to the Shenzhen Tax Bureau online system and they can view the deductions of the taxpayer's annual tax credit rating through following channels:
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1.
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Click [I want to inquire] - - [Inquiry of tax credit status information] - - [Inquiry of annual deduction index], then select the corresponding year to inquire about the deduction index of tax credit rating evaluation.
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2.
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Click [I want to query] - - [Comprehensive query] - - [Taxpayer file query] - - [Registration] - - [Credit rating], then select the corresponding year to query the tax credit rating and evaluation score.
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Q：
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What is the tax credit evaluation process?
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A：
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At the end of April, the competent tax authorities conduct an evaluation of taxpayers' tax credit status of previous year. At the beginning of May, the evaluation results will be released officially. Taxpayers who meet the requirements for reassessment and restoration can apply for it from the beginning of May to the end of December.
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FAQ
