News from China Central Broadcasting Network, Beijing, September 18 (Reporter Li Simo) According to the China Voice of China Central Radio and Television "National News Network" report, the State Administration of Taxation issued the "Announcement on Matters Concerning Tax Credit Management" on the 18th (hereinafter referred to as "Announcement"). 》), launched 4 measures to optimize tax credit management to help taxpayers accumulate credit assets and promote tax law compliance.
The "Announcement" will come into effect on November 1 this year.
The taxation department evaluates the taxpayer’s tax credit status every year based on the evaluation index system. The evaluation results are divided into five levels: A, B, M, C, and D. The taxation department implements classified services and services for taxpayers with different credit levels. management.
The four optimized tax credit management measures introduced this time can be summarized as "two increases" and "two adjustments."
Among them, the addition of non-independent accounting branches can voluntarily participate in the tax credit evaluation and the increase of the review mechanism of the evaluation of tax credit indicators to meet the reasonable needs of taxpayers.
Wang Haihong, a second-level investigator of the Tax Service Division of the Yunnan Provincial Taxation Bureau of the State Administration of Taxation, said: “For example, for a certain indicator, the taxpayer did not follow the requirements of the tax law. We deducted points from him. If the taxpayer has objections, it will be in March. Submit an application for review to the tax authority in charge, and the tax authority in charge will review and make adjustments during the annual evaluation."
According to the "Announcement", the measures introduced this time will also adjust the applicable rules for the tax credit starting score. The assessment will be adjusted from 100 points from the tax authority's relevant inspections within an evaluation year to as long as the tax authority has been accepted in the past three evaluation years Related inspections can be evaluated starting from 100 points, which greatly increases the number of companies that start with 100 points and increases the probability of taxpayers being rated A and B.
At the same time, the "Announcement" also adjusted the two-year retention of D-level evaluation measures, and appropriately relaxed the relevant standards.
Wang Haihong said that this adjustment will help optimize the taxation business environment and improve the taxation credit system.
"It will allow many taxpayers to take a more active attitude to repair tax credit, so as to promote enterprises to improve their own management, which has a good incentive for the reduction of D-class taxpayers and the healthy development of enterprises."