Q:
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What is tax credit?
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A:
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Tax credit, as an objective reflection of how a taxpayer fulfil its tax obligation, directly embodies the taxpayer's credit to the society and the country.
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Q:
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How to evaluate tax credit rating?
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A:
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The ratings are categorised into five classes, A, B, M, C and D, based on the scores ranged from high to low. Tax authorities shall implement the categorization and management towards taxpayers of different tax credit ratings in accordance with the principle of encouraging the trustworthy and punishing those not.
1.
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Class A: annual evaluation index score is higher than 90
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2.
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Class B: annual evaluation index score is higher than 70 and less than 90
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3.
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Class M: newly established enterprises or there is no operating income during the evaluation year and annual evaluation index score is higher than 70
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4.
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Class C: annual evaluation index score is higher than 40 and less than 70
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5.
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Class D: annual evaluation index score is less than 40 or directly determined of grading
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Q:
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What are the benefits of A-rated taxpayer?
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A:
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For Class A taxpayers, tax authority will proactively announce the list of Class A taxpayers to the public, those are also VAT general taxpayers may enjoy the privilege of collecting 3-month usage VAT invoices at a single time. For those rated as Class A taxpayers for 3 consecutive year, tax authority will provide green channel or a specialist to assist with taxation issue.
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Q:
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What is the impact on Class D taxpayers?
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A:
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Tax authority will expose the list of persons of directly responsible of Class D taxpayers, and directly grade other taxpayers established or run by them as Class D. Strengthen the check of export tax rebate; strengthen tax assessment, strictly review various materials submitted, and notify other departments of the tax credit evaluation results and suggest other departments to limit or forbid in all areas.
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Q:
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What is the tax credit evaluation cycle?
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A:
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The tax credit evaluation cycle is a tax year, which is from 1 January to 31 December.
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Q:
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How long will a Class D taxpayer stayed in Class D?
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A:
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The grading of Class D will remain for 2 years, and once the taxpayer is rated as Class D, it can not be graded as A for the third year.
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