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Q：
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What does the principle of "no evaluation without record" and "evaluation when recorded" refer to?
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A：
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It refers to the tax authorities conducting tax payment credit evaluations based on the objective information recorded in the tax administration system. When the tax payment credit information is recorded in the tax administration system, it is included in the evaluation.
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Q：
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What is non-recurring indicator information?
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A：
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It refers to the tax inspection and other indicator information that business entities do not frequently generate, mainly referring to the tax assessment, tax audit, anti-tax avoidance investigation or tax inspection information carried out by the tax department.
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Q：
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What does the income from production and business operations include?
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A：
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It is determined comprehensively based on whether the business entity has declared and reflected the business income from production and operation to the tax authorities within the evaluation year, including: Value-added tax sales (including the sales declared in advance), enterprise income tax operating income (including the operating income declared in the annual settlement of enterprise income tax, the operating income declared in advance on a monthly (quarterly) basis, the taxable income calculated for specific business, and the distribution income of branches), individual income tax business income, etc. Business entities whose main business is investment also include the investment income or profits obtained.
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Q：
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Under which of the following circumstances can an operating entity fill out the "Application Form for Tax Payment Credit Review (Verification)" within the prescribed time limit and apply for a re-evaluation (verification) to the competent tax authority?
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A：
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Before the determination of the annual tax payment credit evaluation results, if there are objections to the deduction or grading of the evaluation indicators, an application for review may be made in March of the following year of the evaluation year. The competent tax authority shall complete the review before the determination of the evaluation results.
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If there are objections to the credit evaluation results of tax payment, an application for re-evaluation may be made before the annual evaluation of the following year. The competent tax authority shall complete the re-evaluation within 15 working days from the date of accepting the application.
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If a business entity fails to participate in the annual evaluation due to less than one evaluation year since its first handling of tax and fee matters with the tax authority, it may apply for a re-evaluation 12 months after being included in the tax payment credit management. The competent tax authority will determine its tax payment credit level based on the tax payment credit status of the business entity in the past 12 months and complete the re-evaluation in the following month after accepting the application.
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Q：
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What methods do tax authorities adopt to adjust the tax payment credit levels of business entities?
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A：
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Where a business entity is found to be directly rated as D-level due to tax inspection or other reasons, the competent tax authority shall promptly adjust its current tax payment credit level to D-level. If the relevant act of bad faith occurred in a previous evaluation year, the tax payment credit level of the corresponding evaluation year should be adjusted to level D simultaneously.
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FAQ
