纳税信用等级评定工作（国外英文资料）.docVIP

纳税信用等级评定工作（国外英文资料） The assessment of the tax credit rating Chapter ii assessment of the tax credit rating First, the basic rules (1) assess scope The tax credit rating of the tax shall be assessed for all taxes collected by the taxation authority (excluding the funds and fees for the collection). (ii) rating scale Tax authorities by evaluating the taxpayers to comply with tax laws and regulations, financial accounting system and fulfill its obligations to pay taxes, according to the set of evaluation criteria, sets the taxpayers tax credit rating to A, B, C, D four credit rating, and set up in A grade AA and AAA two additional credit rating, the hierarchical management, rational configuration of collection resources effectively. (3) assess the content and standards ? Tax credit rating evaluation content for taxpayers to comply with the tax laws and administrative regulations and the tax authorities to accept according to the provisions of tax laws and administrative regulations for the situation of the management, specific indicators for:  Tax registration (15 points) (1) establish tax registration; (2) withholding tax registration;  (3) to change the tax registration;  (4) the use of tax registration certificates;  (5) annual inspection and renewal;  (6) bank account reports;  (7) the status of the tax recognition (including the general taxpayers decision); (8) the status of the withdrawal of export goods (exemption). Tax returns (20 points) (1) tax returns on time;  (2) the accuracy of the filing of tax returns;  (3) the withholding agent shall be paid in due time; (4) the accuracy of the reporting of the withholding of the withholding agent; (5) to submit financial statements and other tax documents.  Account books and credential management (10 points) (1) to submit financial accounting rules or financial accounting methods and accounting software instructions; (2) to set up and maintain books and vouchers according to the regulations, and to make accoun