In accordance with the requirements of the Reform Plan for Deepening the National Tax and local tax collection and Administration System on establishing a mechanism for promoting honest tax payment, the State Administration of Taxation has issued the Measures for the Administration of Tax Payment Credit (for Trial Implementation) (Announcement No. 40, 2014 of the State Administration of Taxation). Hereinafter referred to as the "Administrative Measures") and the "Tax credit evaluation indicators and evaluation methods (Trial)" (the State Administration of Taxation Announcement No. 48 issued in 2014, hereinafter referred to as "Indicators and evaluation") the relevant content has been adjusted and improved, and the relevant matters are announced as follows:

 

 

I. Methods and procedures for tax authorities to implement dynamic adjustment of taxpayers' tax credit rating

(a) Due to the tax inspection found that the taxpayer in the previous evaluation year has a direct judgment of D situation, the competent tax authorities should adjust the corresponding evaluation year tax credit level to D, and record the dynamic adjustment information (Annex 1), the D evaluation is not retained to the next year. Where the tax inspection finds that there is a situation in which the taxpayer needs to deduct the tax credit evaluation index score in the previous evaluation year, the competent tax authority will temporarily not adjust the tax credit evaluation results and records of the corresponding year.

(2) The competent tax authorities shall carry out the dynamic adjustment of the tax credit level on a monthly basis. The competent national tax authorities and local tax authorities shall communicate in a timely manner, transfer information related to dynamic adjustment to each other, cooperate to complete dynamic adjustment work, and provide self-inquiry services for taxpayers with dynamic adjustment information.

(3) After the competent tax authority completes the dynamic adjustment work, it will report the dynamic adjustment situation to the provincial tax authority for record within 5 working days at the beginning of the next month, and issue A notice of the change of A-level taxpayers. Accordingly, the provincial tax authorities update the tax credit evaluation information published on the tax website, and submit the summary of the changes of A-level taxpayers to the State Administration of Taxation (Tax Service Department) in the first ten days of each month.

(4) Before the release of the tax credit annual evaluation results, the competent tax authorities find that there is a dynamic adjustment of the taxpayer in the evaluation year, and then release the evaluation results after adjustment.

 

 

2. The notification and reminder methods of taxpayers for changes in the status of tax payment credit evaluation by tax authorities

The change of the status of tax credit evaluation means that in the year of tax credit evaluation, the taxpayer's credit evaluation index is deducted and will affect the decline of the evaluation level.

When collecting tax credit evaluation information on a monthly basis, tax authorities can notify and remind taxpayers of the above situations through email, SMS, wechat, etc., and take appropriate service and management measures according to the changing trend of tax credit evaluation status to promote taxpayer integrity and self-discipline and improve compliance with the tax law.

 

 

Iii. Optimization and adjustment of deduction standards for some evaluation indicators

The description of some evaluation indicators and the optimization and adjustment of score deduction criteria in the "Indicators and Evaluation" are detailed in Annex 2. Where the previous provisions are inconsistent with Annex 2 of this Announcement, this announcement shall apply.

This announcement shall take effect as of March 1, 2016.

It is hereby announced.