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Interpretation of the notice of the State Administration of Taxation on matters related to tax credit evaluation

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One. background of announcement

Since July 2014, the State Administration of Taxation has issued the Notice of the State Administration of Taxation on the Issue of Measures for the Administration of Tax Credit (Trial Implementation) (Notice No. 40 of the State Administration of Taxation, 2014, hereinafter referred to as the "Credit Management Measures"), the tax system has carried out tax credit evaluation for the three years of 2014, 2015 and 2016. The enterprises that have participated in the tax credit evaluation have obtained the corresponding tax credit level. With the development of China's credit system, the credit status of enterprises has been widely used in bidding, financing and other fields. It has become a necessary condition for enterprises to participate in market competition. Tax credit has become an important asset for enterprises to participate in market competition. However, according to the current regulations, newly established enterprises, enterprises with no operating income throughout the year and enterprises applying the method of enterprise income tax levy have not yet been included in the scope of tax credit evaluation. These enterprises are calling for more and more participation in tax credit evaluation.

In order to respond to the concerns of the broad masses of taxpayers, further implement the reform spirit of the State Council's "letting go" policy, optimize the tax business environment, and encourage "mass entrepreneurship and innovation", according to the Law of the People's Republic of China on Tax Collection and Administration and the State Council's Outline for the Construction of a Social Credit System (2014-2020) Notice (State Facility [2014] 21), the General Administration of Taxation issued this announcement, including newly established enterprises, enterprises with no operating income throughout the year and enterprises applying the method of enterprise income tax approval and levy into the scope of tax credit evaluation, to increase their credit assets.

Two, the main contents of the announcement

(1) improving the scope of tax credit evaluation system

This announcement makes it clear that the three types of enterprises that are not included in the scope of tax credit evaluation in the Credit Management Measures will participate in tax credit evaluation:

Firstly, newly established enterprises refer to those enterprises that have not had an evaluation year since the first time the tax authorities handled tax-related matters. The evaluation year in this bulletin refers to the Gregorian calendar year, that is, from January 1 to December 31.

The two is to evaluate enterprises that have no production and business income in the year.

Three, enterprises that apply the approved method of enterprise income tax collection.

(2) the time limit for evaluating the tax credit of the enterprises mentioned above is defined.

1. If a newly established enterprise has handled tax-related matters before April 1, 2018, the tax authorities shall evaluate its tax-paying credit by April 30, 2018; and if a newly established enterprise has handled tax-related matters for the first time from April 1, 2018, the tax authorities shall conduct tax-paying credit evaluation in a timely manner.

2. The tax authorities shall, at the end of each evaluation year, make tax credit evaluation according to the time limit stipulated in the Measures on Credit Administration for enterprises without production and business operation income and those enterprises which are applicable to the methods for the verification and levy of enterprise income tax. At present, the "Credit Management Measures" stipulate that the tax authorities should evaluate the tax credit of these enterprises in April of the next year and issue the evaluation results.

(3) set up M grade tax credit level and scope of application.

A M-level tax credit rating will be added, and the tax credit rating will be changed from A, B, C and D to A, B, M, C and D. The M-class tax credit shall be applicable to newly established enterprises that have not committed the dishonest acts listed in Article 20 of the Credit Management Measures and enterprises that have no production and business operation income in the evaluation year and whose annual evaluation indexes have scored more than 70 points.

(4) clarify the incentive measures applicable to M enterprises with tax credit.

This announcement clearly gives two incentives to M-class enterprises: one is to check and authenticate VAT invoices on the Internet without going to the Tax Service Office for VAT invoice certification; the other is to strengthen the service of the tax authorities and conduct timely guidance on tax policies and management regulations.

(5) improve the dynamic adjustment mechanism of tax credit.

In order to timely reflect the status of enterprises'tax credit, this announcement makes it clear that, whether it is a new enterprise participating in tax credit evaluation or an enterprise originally participating in tax credit evaluation, if the act of dishonesty listed in Article 20 of the Measures on Credit Management occurs, the tax authorities shall timely adjust its tax credit rating, and adopt Inform in appropriate ways.

Three. Implementation of the notice

This notice shall come into force on April 1, 2018.

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