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纳税人不同的纳税信用等级给予以下鼓励
来 源:www.71-fuwu.com     发布时间:2016-7-13 10:37:33

对A级纳税人,税务机关依法给予以下鼓励:除专项、专案检查以及金税协查等检查外,两年内可以免除税务检查;对税务登记证验证、各项税收年检等采取即时办理办法,主管税务机关收到纳税人相关资料后,当场为其办理相关手续;放宽发票领购限量;在符合出口货物退(免)税规定的前提下,简化出口退(免)税申报手续。


对B级纳税人,主管税务机关除在税务登记、账簿和凭证管理、纳税申报、税款征收、税款退免、税务检查、行政处罚等方面进行常规税收征管外,重点是加强日常涉税政策辅导、宣传等纳税服务工作,帮助其改进财务会计管理,提高依法纳税水平,提升纳税信用等级。


对C级纳税人,税务机关依法采取措施,加强管理:严肃追究违法违规行为的有关责任并责令限期改正;列入年度检查计划重点检查对象;对验证、年检等报送资料进行严格审核,并可根据需要进行实地复核;发票的供应实行收(验)旧供新、严格限量供应等办法;增值税实行专用发票和税款先比对后抵扣;纳税人申报办理出口货物退(免)税时,从严审核审批。


对D级纳税人,税务机关除采取对C级纳税人的监管措施外,还将其列为重点监控对象,依照税收法律、行政法规的规定收缴其发票或者停止向其发售发票;依照税收法律、行政法规的规定停止其出口退(免)税权。


税务机关通过对不同信用等级纳税人的分类管理,促进纳税人税法遵从度的提高,并将纳税信用评定结果纳入社会信用评价体系,促进全社会信用水平的提高。


The A-class taxpayers, the tax authorities shall be given the following are encouraged, in addition to the projects, project check and Tax Assistance inspection, two years can be exempt from tax examination; authentication certificate of tax registration, the tax inspection to take immediate measures for, competent tax authorities received accept tax related data, on the spot for the for relevant formalities; relaxing invoice receiving and purchasing limited; in line with the export rebate (Exemption) of tax provisions of the premise and simplified export tax refund (Exemption) reporting procedures.


The B class taxpayers, the competent tax authorities except for tax registration, account books and documents management, tax declaration, tax collection, tax back exemption, tax inspection, administrative penalty and routine tax collection outside, the focus is to strengthen daily tax related policy guidance, publicity and other tax service work, to help improve its financial and accounting management, improve the level of the tax law, improve the ratepaying credit grade.


The C class taxpayers, tax authorities, take legal measures to strengthen management: severely punish illegal acts related to responsibility and ordered deadline for correction; included in the annual inspection plan is the focus of the inspection object; of verification, inspection and other information submitted to the strict examine and verify, and according to the need for on-site review; invoice supply the implementation of collection (inspection) the old for the new, strictly limited supply etc. way; VAT implementation of invoices and tax deduction after comparison; taxpayers to declare for export goods back (free) tax, strict examination and approval.


The D class taxpayers, tax authorities in addition to taking of C class taxpayers regulatory measures, will be listed as a key monitoring objects, in accordance with the provisions of the tax laws and administrative regulations confiscated the invoice or stop selling invoices to; in accordance with the provisions of the tax laws and administrative regulations to stop the export back (Exemption) of tax right.


The tax authorities by of different credit rating taxpayer classification management, improve the taxpayer tax compliance degree, and tax credit rating results into the social credit evaluation system, improve the credit level of society as a whole.


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