纳税信用等级评定工作（Assessment of tax credit rating）.doc

纳税信用等级评定工作（Assessment of tax credit rating） Assessment of tax credit rating Chapter ii assessment of tax credit rating 1. Basic provisions (1) assessment scope The tax credit rating refers to all kinds of taxes levied by the tax authorities (excluding the funds and fees for the collection). (ii) evaluation level 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) assessment of 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:  1. Tax registration (15 points) (1) establishment of tax registration; (2) withholding tax registration;  (3) change of tax registration;  (4) use of tax registration certificates;  (5) annual inspection and renewal;  (6) bank account report;  (7) tax recognition status (including general taxpayer identification, etc.); (8) the status of the withdrawal (exemption) of export goods. 2. Tax returns (20 points) (1) scheduled tax returns;  (2) the accuracy of tax returns on time;  (3) the withholding of the time of payment; (4) the accuracy of the withholding of the withholding agent; (5) to submit financial statements and other tax information.  3. Account book and voucher management (10 points) (1) reporting financial accounting system or financial accounting treatment methods and accounting software instructions; (2) to set up, keep account books and vouchers according to the regulations, and keep accounts according to leg