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The temporary measures of tax credibility rating administration
BY 2004-03-18 14:35:48
According to the regulations of "Detailed rules for the implementation of the law concerning Tax Administration and Tax collection", The measures has been formulated with a view to strengthening the construction of Tax credibility system, regulating the administration of Tax credibility rating, promoting taxpayer to pay tax by law.

Article 2
The measures shall apply for the taxpayers required to complete tax registration formalities according to Tax laws and regulations.

Article 3
The tax authorities are responsible for the Tax credibility rating .Tax Credibility rating adhere to the rules of legitimate, impartial , fair and public and is carried out according to the uniform content , standard , measures and the procedures.

Chapter2 Content and Standard
Article 4

The content of Tax Credibility rating is the situation of Taxpayers abiding by laws and regulations
and accepting Tax authorities' administration according to laws and regulations.

The standards are as follows:
(1) The situation of Tax registration
Tax registration for starting business.
Tax registration for withholding or remitting tax.
The alternation of Tax registration
How to use Tax Registration Certificate.
Yearly certificate inspection and replacement.
The report of bank account.
The situation of taxpayer''s qualification (including general taxpayer qualification).

(2) Filing Tax Returns
The rate of filing Tax Returns timely.
The accurate rate of filing Tax Returns.
The rates of withholding or remitting tax timely.
The accurate rates of withholding or remitting tax timely.
The situation of submitting financial statement or other Tax material.

(3) Administration of accounting books and supporting Vouchers.
The situation of submitting financial and accounting system or methods and bookkeeping software.
Establishing accounting books, well keeping accounting books and supporting vouchers and
keeping records based on legitimate and valid vouchers.
The maintaining, issuing, using and collecting of invoice.
Tax control equipment, the installing, maintaining and using of forgery-proof & tax control system.

(4) The situation of Tax payment.
The rate of paying tax timely.
The situation of failing to pay tax.
The rate of remitting or withholding tax timely.
The administrative punishment as the result of violation of tax law and administrative regulations.

1. The record of "Offence of Tax law violation".
2. The record of administrative punishment.
3. Other record of violation of Tax law.

The total scores of preceding indexes is 100 marks, the specific scores are as follows:

Tax Registration 15 marks
Filing Tax Return 25 marks
Administration of Accounting Books and supporting Vouchers 15 marks
Tax Payment 25 marks
Violation of tax laws and administrative regulations 20 marks
Different Regions May segment each items and scores according the specific situations.

Article 5
Tax credibility rating sets up four grades, Grade A B C D due to the scores for the evaluation indexes as stated in article 4.

Article 6
Where the scores reach more than 95 marks, the Tax credibility rating will be Grade A. Tax

credibility rating can not be Grade A under one of the following situations:

(1) The taxpayer is suspected of violation of Tax laws and administrative regulations and until the evaluation day, the case has not been finished or the taxpayer fail to remedy it under the decision of tax authorities.

(2) The taxpayer fail to pay the tax payable within the two years (The two years before the tax credibility rating ).

(3) The taxpayer fail to submit financial accounting system, financial statement and other tax information.

(4) There is tax administrative punishment record within the two years before the tax credibility rating .

(5) Taxpayer fails to calculate tax payable or fails to withhold or remit tax accurately and completely.

Article 7
Where the evaluation scores is between 60 to 95 marks , the tax credibility rating is Grade B .The tax payer can not be qualified as Grade B if he fails to pay tax payable more than RMB 50000 within the two years before the tax credibility rating .

To the taxpayers with tax registration less than 2 years, they will not take part in tax credibility rating; they will be regarded as Grade B for tax authorities.

Article 8
Where the evaluation scores is between 20 to 60 marks, the tax credibility rating is Grade C .If the scores is more than 60 marks, the tax credibility rating is still Grade C in the case of any following situations.

(1) Tax registration is required to apply for, but have not applied for.

(2) During the evaluation period, the rate of filing tax return timely is under 90%; the accurate rate of filing tax return is under 70% ; the rate of paying tax timely is under 80% ; the accurate rate of withholding and remitting Tax is under 80% ; the rate of withholding and remitting tax timely is under 90% .

(3) Within the two years (two years before the tax credibility rating), the taxpayer has record of violating tax laws and administrative regulations and is imposed on administrative punishment.

(4) If the taxpayer is forgery-proof & tax control system enterprise, there is record of two times of failing reporting tax.

(5) The taxable income is not in an appropriate manner and the information on supporting vouchers, accounting books , financial statements are incomplete and invalid .

Article 9
Where the evaluation scores is under 20 marks, the tax credibility rating is Grade D .In case of any following situations, the tax credibility rating will be decided as Grade D without any evaluation.

(1) The taxpayer is suspected to offend against tax law, the case has been transferred to Public Security Organs and the case has not been finished.

(2) The taxpayer has the record of "Evasion of tax ","Fraudulently obtaining tax refund for export","Refusal to pay tax","Issuing special VAT invoice based on fictitious transaction".

(3) The taxpayer has the record of "fraudulently obtaining preferential treatment" and "fraudulently obtain tax refund for overpaid tax payment".

Chapter3 Encouragement and Supervision

Article 10
The tax authorities will administrate taxpayers according to different grade in order to encourage the tax payment honestly and raise the taxation appliance.

Article 11
Tax authorities will give following encouragement to taxpayer with Grade A .

(1) Two years exemption of tax inspection except special inspection, special case or golden taxation project cooperation inspection.

(2) The examination of Tax Registration Certificate and other yearly tax examination will be handled immediately. That means Tax authorities will go through relevant procedures the moment the taxpayer submit the relevant information.

(3) To extend the volume limit of purchasing invoice.

(4) To simplify the procedures of Tax refund for export according to the related regulations .

(5) Every region can set up some encouragement service procedures according to the regional situation.

Article 12
To taxpayer with Grade B, tax authorities shall put emphasis on daily tax-related guidance , tutoring the tax policy , helping to improve financial accounting management , raising the degree of taxation appliance and Tax credibility rating , while administrating tax registration , accounting books and vouchers , filing tax return , tax collection , tax refund and exemption ,tax inspection
and administrative punishment.

Article 13
To taxpayer with Grade C , tax authorities shall strengthen the administration and take following measures according to laws.

(1) To look into and find who is to blame for violation of laws and regulations and order to remedy the act within the time limit.

(2) To put the taxpayer in the list for the yearly planned inspection.

(3) To be strict in the examination of Certificate and yearly inspection or go through the examination on the spot.

(4) To provide new invoices after examining used invoices and put a strict limit on purchasing volume.

(5) After comparing VAT payable with VAT special invoice issued, the input tax can be credited.

(6) To be strict in the examination and ratification on handling tax refund for export.

(7) Every region can take other strict measures according to laws and regional situation .

Article 14
For taxpayer with Grade D, besides taking preceding supervision measures for Grade C , tax authorities can put emphasis on the supervision of these taxpayer , strengthening administration and can also take following measures:

(1) According to tax laws and administrative regulations, the invoice shall be handed in for cancellation or stop providing invoice to taxpayers.

(2) According to tax laws and administrative regulations , tax authorities can cancel taxpayer's privilege of tax refund for export .

Chapter4 Evaluation Organization and Procedures

Article 15
Provincial, municipal or county level state tax administration and local tax administration shall evaluate the taxpayer's tax credibility rating within its jurisdiction and the evaluation is made once every two years.

Article 16
According to content and standards stated in this Measures, the competent state tax administration and local tax administration shall analyze and evaluate taxpayer''s tax credibility comprehensively basing on the daily tax evaluation and tax revenue source control. The competent tax authorities can go through examination and ratification on the spot when necessary and decide taxpayer''s
preliminary tax credibility rating.

Article 17
The competent state tax administration and local tax administration shall strengthen the cooperation of this tusk with joint conference and decide the Grade together based on the lower grade of preliminary respective evaluation.
After tax administration reform, if the competent state tax administration and local tax administration cannot reach a consensus, the competent state tax administration and local tax administration at a higher level will decide the Grade together.

Article 18
If the competent state tax administration and local tax administration can not reach a consensus about of tax credibility rating, they will report to the upper level authorities and the state tax administration and local tax administration at higher level will decide the tax credibility rating based on the lower grade.

Article 19
If the state tax administration and local tax administration jointly decide taxpayer''s tax credibility rating is Grade A, the competent state tax administration and local tax administration will publicize it separately in suitable way, collecting other taxpayer and social opinions to the Grade .

After 15 days of publicizing without important disagreement, state tax administration and local tax administration can determine the tax credibility rating. If there is disagreement, state tax administration and local tax administrate shall discuss it and make decision and inform the parties
concerned.

Article 20
Provincial , municipal or county level state tax administration and local tax administration may choose appropriate way to publicize the list of taxpayer with Grade A . If possible, tax authorities may provide the service of taxpayer tax credibility rating inquiry.

Article 21
After the determination of tax credibility rating , tax authorities will carry out dynamic administration .In the event that one of the circumstances stated in Article 8, 9 should arise in respect of a taxpayer with Grade A,B,C, tax authorities will degrade taxpayer''s tax credibility
rating.

Article 22
Taxpayers may apply for reconsideration if they disagree with the result of tax credibility rating.

Article 23
Without authorization and regulated procedures, tax authorities at all level are not permitted to publicize or disclose the evaluation situation of tax credibility rating and evaluation information.

Chapter5 Supplementary Provisions

Article 24
The terms "up to ...(figure)..." as stated in this Measures shall not include in the amount the figure listed. The terms "...(figure)... and above" "within ... days" "within ... years" shall include in the amount the figure listed.

Article 25
Tax officials practice favoritisms or abuse their powers causing the result of tax credibility rating untrue and bringing out losses to taxpayer, administrative sanctions shall be imposed on the tax officials.

Article 26
According to this Measures, The Bureaus/Branches of State Administration of Taxation and Local Administration of Taxation of all provinces, autonomous regions, national municipality and sole-planned Municipality can set up the scope and process of this tusk and detailed executive measures.

Article 27
State Administration of Taxation shall be responsible for the interpretation of this Measures.
(Editor:) (From:dalian.gov.cn)
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