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Q:
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What are the tax credit levels? How to judge the grade?
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A:
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The tax credit rating has four levels: A, B, C, and D. A-level tax credit is the annual evaluation index score of 90 points or more; B-level tax credit is the annual evaluation index score of 70 points or more but less than 90 points; C-level tax credit is the annual evaluation index score of 40 points or more but less than 70 points; D level tax credit is determined when the annual evaluation index score is less than 40 points or directly judged.
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Q:
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What are the situations that cannot be judged as A-level?
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A:
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Taxpayers under one of the following circumstances cannot be assessed as Grade A in this assessment year:
1.
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The actual production and operation period is less than 3 years;
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2.
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The tax credit evaluation result of the previous evaluation year was Grade D;
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3.
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Irregular reasons for zero declaration or negative declaration of value-added tax or business tax within an evaluation year for 3 consecutive months or 6 months cumulatively;
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4.
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Failure to set up account books in accordance with the provisions of the unified national accounting system and provide accurate tax information to taxation authorities based on legal and valid vouchers.
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Q:
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What are the differences between this announcement and the previous regulations?
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A:
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That is, increase non-independent accounting branches to voluntarily participate in tax credit evaluation, increase the pre-tax credit evaluation index review mechanism to meet the reasonable needs of taxpayers; adjust the applicable rules of tax credit starting score, adjust the measures to retain D-level evaluation for 2 years, and appropriately relax the relevant standard.
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Q:
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If a taxpayer has objections to the evaluation of the indicators, how to deal with it?
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A:
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If a taxpayer has objections to the evaluation of the indicators, he can fill in the "Application Form for Tax Credit Reassessment (Verification)" in March of the following year of the evaluation year and submit a review to the competent tax authority. The competent tax authority reviews and makes adjustments during the annual evaluation, and provides taxpayers with self-inquiry services on the review status following the evaluation results.
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Q:
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From the start of the 2020 evaluation, will there be any adjustments to the scoring rules?
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A:
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Starting from the start of the 2020 evaluation, the starting scoring rules in the tax credit evaluation scoring method will be adjusted. If there is non-recurring index information in the past three evaluation years, the evaluation starts from 100 points; if there is no non-recurring index information in the past three evaluation years, the evaluation starts from 90 points.
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