·The State Administration of Taxation issued tax credit evaluation indicators and methods
Recently, the State Administration of Taxation issued the "Tax Credit Evaluation Indicators and Evaluation Methods (Trial)" (referred to as "Evaluation Indicators"). From October 1st, the national taxation system will evaluate the taxpayer's tax credit by using the combination of the annual evaluation index score and the direct judgment according to this index system, further standardize the tax credit management, ensure the uniformity of the evaluation results, and improve taxation. People are legally responsible for tax payment awareness and tax compliance.
The "evaluation indicators" are divided into three parts: taxpayer credit history information, tax internal information and external information. External information consists of external reference information and external evaluation information. Among them, the internal tax information and the external evaluation information will directly affect the evaluation results, while the taxpayer's credit history information and external reference information are currently only recorded, and no points are deducted.
According to the relevant person in charge of the Taxation Service Department of the State Administration of Taxation, the internal tax information includes recurring indicator information and non-recurring indicator information. The recurring indicator information includes tax-related declaration information, tax (fee) payment information, invoice and tax control equipment information, registration and account book information, and the first-level indicators. Non-recurring indicators include tax assessment, tax audit, and anti-tax avoidance investigation. Two primary indicators of information and tax audit information.
According to the relevant provisions of laws and regulations, the "evaluation indicators" have designed 1 point and 3 points respectively according to the taxpayer's subjective attitude, compliance ability, actual result and degree of untrustworthiness reflected in the tax depreciation behavior. , 5 points, 11 points deduction standard. For example, if the tax control special equipment is not kept as required, the lost one-time deduction will be deducted by 1 point. If the tax control device is damaged or arbitrarily changed, 11 points will be deducted at one time. The above information is mainly collected from the tax management system.
It is noteworthy that the taxpayer has false or falsely invoiced tax-deferred qualifications, falsely invoiced VAT special invoices, or non-intentionally accepts false-invoiced VAT special invoices, fails to pay in full or within the prescribed time limit, and pays in full, late fees and fines. Other behaviors will be directly judged as D.
The external evaluation information mainly refers to the information obtained from relevant departments that affects the taxpayer's tax credit evaluation. Currently, it mainly includes information obtained from banks, industry and commerce, customs, housing management, land management departments or media. If taxpayers are found between different departments. In the case of information asymmetry, 11 points are directly deducted, which means that the taxpayer's total score of credit evaluation cannot reach 90 points, and will directly lose the qualification of the highest level of assessed tax credit--A level. It will be used only after verification by the information and tax authorities collected by the news media or media. External reference information mainly refers to the evaluation of good credit records and bad credit records assessed by relevant departments in the year. In the "Evaluation Indicators", the content of the external department credit information record is added. It is the requirement for the tax authorities to implement the "Social Credit System Construction Planning Outline (2014-2020)", promote the linkage management of tax credit and social credit, and jointly create a glorious and trustworthy, dishonorable and shameful The concrete embodiment of a good social atmosphere.
The taxpayer's credit history information includes the taxpayer's basic information, the tax credit history before the evaluation year, and the excellent credit records and bad credit records assessed by the relevant departments. Among them, the basic information of the taxpayer has specifically summarized and recorded the information of the legal representative, financial controller, cashier and taxpayer of the enterprise, and closely linked the corporate credit with personal integrity.
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