Shenzhen'S New Deal: This Policy Covers All VAT Taxpayers.

From March 1st, the tax department will abolish the certification of value-added tax invoices for all class a taxpayers nationwide.

In the future, the right time will be chosen to cover all VAT taxpayers.

The invoice carries the basic information of business activities, and it has always been a difficult point in the reform of tax collection and management system in China.

Invoice authentication means identifying and confirming the data contained in the VAT invoice through the invoice prevention and control system.

In 2015 alone, there were more than 800 million national certification VAT invoices, and the certification of invoices has become one of the most important tasks of the tax authorities at the grass-roots level. Taxpayers have to spend a lot of time and energy on the invoice authentication from the Inland Revenue Department.

However, now, with the full implementation of the value-added tax invoice management system newly developed by the tax authorities in China, the past cumbersome process requires only a few clicks of the taxpayer before the computer.

The full implementation of the reform of invoice authentication will greatly reduce the intensity of the work of taxpayers and tax officials.

According to Lin Feng, deputy director general of the State Administration of Taxation, freight labor division, the taxpayers who choose to pay tax credit class A should be selected first. Taxpayers who have higher tax credit rating can enjoy this convenient policy.

In the future, the right time will be chosen to cover all VAT taxpayers.

With the implementation of the certification of A-level taxpayers abolition of the value-added tax invoice, the gold content of the A-level taxpayers is getting higher and higher. So what are the conditions for the enterprises to apply for the assessment of class a tax credit? What are the indicators of the tax authorities? What is the index of the tax authorities? How much is the tax credit grade according to what standard? The tax credit level is set at A, B, C and D level Four.

Class a tax credit is above 90 points of the annual evaluation index; B grade tax credit is the annual evaluation score above 70 points or less than 90 points; grade C tax credit is the annual evaluation score of 40 points or less than 70 points; grade D tax credit is the annual evaluation index score less than 40 points or direct determination level.

A kind of

According to what information does the Inland Revenue Department evaluate the tax credit of enterprises? The tax credit information is divided into three parts: one is the historical information of taxpayer's credit, the other is the internal information of Taxation, and the three is external information. Two

A kind of

The historical information of taxpayers' credit includes the basic information of taxpayers, the tax credit record before the year, and the excellent credit records and bad credit records assessed by relevant departments.

Basic information is taxpayers.

Information, business information and special set of personnel information.

The excellent credit records and bad credit records of relevant departments mainly refer to the taxpayer's best records and the worst credit records from quality inspection, environmental protection, industry and commerce, banking, customs and other departments.

At present, this part of the information is only recorded not to participate in the evaluation.

Chinese style

The internal information of tax includes regular and non recurrent information.

Regular index information includes tax declaration information, tax (fee) payment information, invoice and tax control device information, registration and accounting information, and non recurrent indicators information including tax assessment, tax audit, anti tax investigation information and tax audit information.

The information is refined into 95 evaluation indicators.

To be careful

External information includes external reference information and external evaluation information.

External reference information includes excellent credit records and bad credit records that are evaluated by relevant departments in the year. External evaluation information refers to the information that affects the taxpayer's credit evaluation from the relevant departments.

At present, the number of taxpayers' bank accounts is larger than that of taxpayers, such as the number of taxpayers providing tax authorities, the number of customs declarations less than the value added tax deduction, and other 4 indicators.

Chinese style

Class A

有什么激勵(lì)措施?稅人，稅務(wù)機(jī)關(guān)予以下列激勵(lì)措施：一是A級(jí)信用企業(yè)可單次領(lǐng)取3個(gè)月的增值稅發(fā)票用量，需要調(diào)整增值稅發(fā)票用量時(shí)即時(shí)辦理;二是普通發(fā)票按需領(lǐng)用;三是連續(xù)3年被評為A級(jí)信用級(jí)別的納稅人，還可以由稅務(wù)機(jī)關(guān)提供綠色通道或?qū)ｉT人員幫助辦理涉稅事項(xiàng);四是對于A級(jí)納稅人，國、地稅機(jī)關(guān)相互認(rèn)可，在京津冀、長江經(jīng)濟(jì)帶還可享受本地A級(jí)納稅人同等稅收待遇;五是在企業(yè)所得稅征管中給予更多便利，方便辦理涉稅事宜和簡化審批手續(xù);六是納稅信用級(jí)別為A、B級(jí)的，可以被評定為出口退(免)稅管理一類企業(yè)，從而享受在國家下達(dá)的出口退稅計(jì)劃內(nèi)，優(yōu)先安排辦理出口退稅;七是納稅信用為A、B級(jí)且屬于海關(guān)管理的B類以上企業(yè)，適用啟運(yùn)港退稅政策等八是稅務(wù)機(jī)關(guān)與銀行部門在全國推出“征信互認(rèn)銀稅互動(dòng)”項(xiàng)目，向守信企業(yè)優(yōu)先提供無抵押信用貸款或

Is there any requirement for a grade a taxpayer to assess the amount of tax on other financial products?

A grade taxpayer can be exempt from tax inspection. The enterprise is rated a grade credit level, and it does not mean that it can not be inspected.

Because tax inspection is an important means for tax authorities to inspect taxpayers' compliance with tax according to law. According to the regulation of tax credit management (Trial Implementation) (state tax administration Announcement No. fortieth of 2014), a class taxpayers are not exempt from tax inspection, and tax inspection information is an important part of tax credit information, and as a non recurrent index, it is included in credit evaluation.

Finally, Xiaobian also reminds us that recently, the State Administration of Taxation issued the "notice on improving tax credit management matters" (State Taxation Administration Announcement No. ninth in 2016). The contents of the dynamic adjustment and notice reminder in the "tax credit management measures (Trial Implementation)" (the State Administration of Taxation announcement No. fortieth in 2014) have been perfected, and the deduction standard of some evaluation indicators in the "tax credit evaluation indicators and evaluation methods (Trial Implementation)" (State Administration of Taxation announcement 2014 No. forty-eighth) has been optimized and adjusted. In order to raise the "gold content" of the taxpayers of a class, the notice has raised the points of tax assessment, tax audit, anti tax avoidance investigation and tax inspection.

The announcement of the State Administration of Taxation on 2016 No. ninth is clear, and the competent tax authorities shall carry out dynamic adjustment of the tax credit level on a monthly basis.

It also provides taxpayers with self query service to dynamically adjust information.

After the tax authorities have completed the dynamic adjustment work, the dynamic adjustment will be reported to the provincial tax authorities for the record within 5 working days of the beginning of the month, and a notice on the change of class a taxpayers will be issued.

The provincial tax authorities accordingly update the tax website.

In the first ten days of each month, the change of class a taxpayers will be submitted to the General Administration of taxation.

For more information, please pay attention to the world clothing shoes and hats net report.